{"id":7801,"date":"2023-01-04T11:38:59","date_gmt":"2023-01-04T04:38:59","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7801"},"modified":"2025-11-11T10:58:06","modified_gmt":"2025-11-11T03:58:06","slug":"nhung-hanh-vi-vi-pham-phap-luat-ve-quan-ly-su-dung-hoa-don-dien-tu-va-hinh-thuc-xu-phat","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/nhung-hanh-vi-vi-pham-phap-luat-ve-quan-ly-su-dung-hoa-don-dien-tu-va-hinh-thuc-xu-phat\/","title":{"rendered":"NH\u1eeeNG H\u00c0NH VI VI PH\u1ea0M PH\u00c1P LU\u1eacT V\u1ec0 QU\u1ea2N L\u00dd, S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N \u0110I\u1ec6N T\u1eec V\u00c0 H\u00ccNH TH\u1ee8C X\u1eec PH\u1ea0T"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>C\u0103n c\u1ee9 ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7, t\u1eeb ng\u00e0y 01\/07\/2022, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p s\u1ebd ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. V\u1ec1 b\u1ea3n ch\u1ea5t, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung gi\u1ed1ng h\u00f3a \u0111\u01a1n gi\u1ea5y, ch\u1ec9 kh\u00e1c v\u1ec1 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n n\u00ean vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u0169ng c\u00f3 \u0111i\u1ec3m gi\u1ed1ng v\u00e0 \u0111i\u1ec3m kh\u00e1c so v\u1edbi khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y.\u00a0\u00a0B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd chia s\u1ebb cho b\u1ea1n \u0111\u1ecdc m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 h\u00ecnh th\u1ee9c x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP.<\/p>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP:<\/p>\n<p><em>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n, ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/em><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua.<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 g\u1eedi cho ng\u01b0\u1eddi mua kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p>C\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 x\u1eed ph\u1ea1t h\u00e0nh vi vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/p>\n<ul>\n<li>Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020<\/li>\n<li>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 125\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020<\/li>\n<li>Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC ng\u00e0y 17\/9\/2021<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7805 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/bfecda3b-7585-4f49-9eaa-ba71e5eadf6b-1024x548.jpg\" alt=\"\" width=\"1024\" height=\"548\" \/><\/p>\n<p><strong>1.Nh\u1eefng h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n<p><strong><em>1.1. S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/em><\/strong><\/p>\n<p>H\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p bao g\u1ed3m:<\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n gi\u1ea3: l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c ho\u1eb7c in, kh\u1edfi t\u1ea1o tr\u00f9ng s\u1ed1 c\u1ee7a c\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n ho\u1eb7c l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/li>\n<li>H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/li>\n<li>H\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5:<\/em>\u00a0<em>\u0110\u01a1n v\u1ecb A c\u00f2n n\u1ee3 thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n n\u00ean b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n k\u1ec3 t\u1eeb ng\u00e0y 12\/5\/X, s\u1ed1 h\u00f3a \u0111\u01a1n t\u1eeb 0001234 \u0111\u1ebfn 0009999. C\u00e1c h\u00f3a \u0111\u01a1n c\u00f3 s\u1ed1 t\u1eeb 0001234 do \u0111\u01a1n v\u1ecb l\u1eadp t\u1eeb sau ng\u00e0y 12\/5\/X \u0111\u1ec1u l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/em><\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n<li>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n<li>H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n<\/ul>\n<p>=&gt;&gt; H\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n<p><strong><em>1.2. S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 9 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/em><\/strong><\/p>\n<p>S\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ho\u1eb7c sai c\u00e1c th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh nh\u01b0 c\u00e1c th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n (m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 kinh doanh, \u2026):<\/li>\n<li>Th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua h\u00e0ng: khai thi\u1ebfu ho\u1eb7c sai th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi mua h\u00e0ng d\u1eabn \u0111\u1ebfn vi\u1ec7c ng\u01b0\u1eddi mua kh\u00f4ng th\u1ec3 d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u1ec3 k\u00ea khai h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o.<\/li>\n<li>Ghi thi\u1ebfu ho\u1eb7c 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. C\u00e1c th\u00f4ng tin n\u00e0y khi b\u1ecb ghi sai s\u1ebd d\u1eabn \u0111\u1ebfn k\u00ea khai t\u1edd khai thu\u1ebf b\u1ecb sai.<\/li>\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u1ed1ng (h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi c\u00e1c ch\u1ec9 ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9);<\/li>\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3;<\/li>\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng ho\u1eb7c d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c;<\/li>\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra;<\/li>\n<li>S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<p><strong><em>1.3. L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m<\/em><\/strong><\/p>\n<p>Chi ti\u1ebft th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020. Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m c\u00f3 th\u1ec3 s\u1ebd d\u1eabn t\u1edbi vi\u1ec7c k\u00ea khai, n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u00fang k\u1ef3.<\/p>\n<p><em>V\u00ed d\u1ee5:\u00a0C\u00f4ng ty A s\u1ea3n xu\u1ea5t gh\u1ebf chuy\u00ean d\u00f9ng cho v\u0103n ph\u00f2ng. Ng\u00e0y 29\/12\/2022 c\u00f3 xu\u1ea5t b\u00e1n m\u1ed9t l\u00f4 100 chi\u1ebfc gh\u1ebf cho Doanh nghi\u1ec7p B (\u0111\u00e3 chuy\u1ec3n giao h\u00e0ng h\u00f3a v\u00e0 doanh nghi\u1ec7p B \u0111\u00e3 thanh to\u00e1n).\u00a0<\/em><\/p>\n<p><em>Ng\u00e0y 04\/01\/2023, k\u1ebf to\u00e1n c\u1ee7a C\u00f4ng ty A m\u1edbi l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t v\u00e0o k\u1ef3 th\u00e1ng 01\/2023 v\u00e0 doanh thu b\u00e1n h\u00e0ng h\u00f3a \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2023<\/em><\/p>\n<p><em>Tuy nhi\u00ean, theo quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec C\u00f4ng ty A ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0o ng\u00e0y 29\/12\/2022 v\u00e0 k\u00ea khai thu\u1ebf GTGT, TT\u0110B c\u1ee7a h\u00f3a \u0111\u01a1n n\u00e0y v\u00e0o k\u1ef3 th\u00e1ng 12\/2022, doanh thu b\u00e1n h\u00e0ng \u0111\u1ec3 t\u00ednh thu\u1ebf TNDN k\u00ea khai v\u00e0o k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2022.<\/em><\/p>\n<p><em>Vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n sai th\u1eddi \u0111i\u1ec3m d\u1eabn \u0111\u1ebfn vi\u1ec7c k\u00ea khai sai th\u00f4ng tin tr\u00ean c\u00e1c t\u1edd khai thu\u1ebf v\u00e0 thi\u1ebfu s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/em><\/p>\n<p><strong><em>1.4. Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/strong><\/p>\n<p><em>V\u00ed du: Nh\u00e2n d\u1ecbp T\u1ebft D\u01b0\u01a1ng, C\u00f4ng ty A mua 100 h\u1ed9p qu\u00e0 \u0111\u1ec3 t\u1eb7ng cho CBCNV v\u00e0 ng\u01b0\u1eddi l\u00e0m \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c. Tuy nhi\u00ean, sau khi t\u1eb7ng qu\u00e0 cho NL\u0110, k\u1ebf to\u00e1n \u0111\u00e3 kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ph\u1ea7n qu\u00e0 t\u1eb7ng n\u00e0y. Vi\u1ec7c ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n s\u1ebd b\u1ecb x\u1eed ph\u1ea1t n\u1ebfu c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n ki\u1ec3m tra\/thanh tra thu\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb. K\u1ebf to\u00e1n t\u1ea1i c\u00f4ng ty c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 ph\u00e1t hi\u1ec7n v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi thanh tra\/ki\u1ec3m tra \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro.<\/em><\/p>\n<p><strong><em>1.5. X\u1eed l\u00fd c\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 19 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP<\/em><\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p k\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c sai s\u00f3t v\u1ec1 h\u00f3a \u0111\u01a1n, tuy nhi\u00ean, x\u1eed l\u00fd ch\u01b0a \u0111\u00fang quy \u0111\u1ecbnh c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p th\u01b0\u1eddng g\u1eb7p nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n sai s\u00f3t \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 nh\u01b0ng ch\u01b0a g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n thay th\u1ebf v\u00e0 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 tr\u01b0\u1edbc khi g\u1eedi c\u01a1 quan thu\u1ebf th\u00f4ng b\u00e1o v\u1ec1 h\u00f3a \u0111\u01a1n sai s\u00f3t m\u1eabu 04\/SS-H\u0110\u0110T ho\u1eb7c kh\u00f4ng g\u1eedi m\u1eabu n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t v\u1ec1 t\u00ean, \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi mua (kh\u00f4ng sai m\u00e3 s\u1ed1 thu\u1ebf, c\u00e1c n\u1ed9i dung kh\u00e1c kh\u00f4ng sai s\u00f3t), ng\u01b0\u1eddi b\u00e1n c\u00f3 th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 vi\u1ec7c h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t, nh\u01b0ng kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p c\u00f3 sai s\u00f3t v\u1ec1 m\u00e3 s\u1ed1 thu\u1ebf, s\u1ed1 ti\u1ec1n ghi tr\u00ean h\u00f3a \u0111\u01a1n, 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; ng\u01b0\u1eddi b\u00e1n c\u00f3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf cho h\u00f3a \u0111\u01a1n sai s\u00f3t nh\u01b0ng h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh ho\u1eb7c h\u00f3a \u0111\u01a1n thay th\u1ebf v\u1eabn ch\u01b0a \u0111\u00fang theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p><strong><em>1.6. H\u1ee7y h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 7 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC.<\/em><\/strong><\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n khi thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh, sau \u0111\u00f3 c\u00f3 ph\u00e1t sinh vi\u1ec7c h\u1ee7y ho\u1eb7c ch\u1ea5m d\u1ee9t vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5: ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp nh\u01b0ng qu\u00ean kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n theo M\u1eabu s\u1ed1 04\/SS-H\u0110\u0110T ho\u1eb7c c\u00f3 th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf nh\u01b0ng ch\u01b0a th\u1ef1c hi\u1ec7n vi\u1ec7c h\u1ee7y h\u00f3a \u0111\u01a1n c\u0169ng l\u00e0 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n th\u01b0\u1eddng g\u1eb7p.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7802 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/3a8a773a-faf5-44d4-ba22-e0ccd2f0a9d6-1022x1024.jpg\" alt=\"\" width=\"1022\" height=\"1024\" \/><\/p>\n<h6 style=\"text-align: center;\">\u00a0<strong>6 tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd H\u0110\u0110T<\/strong><\/h6>\n<p><strong>2.M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo N\u0110 125\/2020\/N\u0110-CP c\u1ea7n l\u01b0u \u00fd<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7803\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/c3f1f925-c657-41c0-9132-ef43ffb21f4c-230x300.jpg\" alt=\"\" width=\"450\" height=\"586\" \/><\/p>\n<p>H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 gi\u00fap c\u00e1c doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng so v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y, \u0111\u1ed3ng th\u1eddi c\u1eaft b\u1ecf \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh r\u01b0\u1eddm r\u00e0. Tuy nhi\u00ean, n\u1ebfu k\u1ebf to\u00e1n kh\u00f4ng c\u1ea9n tr\u1ecdng trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u00ec v\u1eabn s\u1ebd d\u1eabn \u0111\u1ebfn c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00e0nh vi n\u00e0y \u0111\u1ec1u b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 125\/2020\/N\u0110-CP ng\u00e0y 19\/20\/2020. Nh\u01b0 v\u1eady, b\u1ea1n \u0111\u1ecdc c\u1ea7n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u0169ng nh\u01b0 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf su\u1ea5t thu\u1ebf GTGT \u0111\u1ec3 c\u00f3 th\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin v\u00e0 ch\u00ednh x\u00e1c v\u1ec1 n\u1ed9i dung. Hi\u1ec7n nay, vi\u1ec7c l\u1ef1a ch\u1ecdn <a href=\"https:\/\/fts.com.vn\/lien-he\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/a> nh\u01b0 Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS s\u1ebd gi\u00fap \u00edch nhi\u1ec1u cho k\u1ebf to\u00e1n trong qu\u00e1 tr\u00ecnh x\u1eed l\u00fd c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y.<\/p>\n<p>Tham kh\u1ea3o ngay <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">PH\u1ea6N M\u1ec0M K\u1ebe TO\u00c1N T\u00c0I CH\u00cdNH FTS<\/a> t\u00edch h\u1ee3p s\u1eb5n gi\u1ea3i ph\u00e1p H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi c\u00e1c t\u00ednh n\u0103ng:<\/p>\n<p>\u2713 Kh\u1edfi t\u1ea1o m\u1eabu h\u00f3a \u0111\u01a1n<\/p>\n<p>\u2713 L\u1eadp t\u1edd khai \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi C\u01a1 quan thu\u1ebf<\/p>\n<p>\u2713 L\u1eadp v\u00e0 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n: Th\u1ef1c hi\u1ec7n ngay tr\u00ean m\u00e0n h\u00ecnh ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, h\u00f3a \u0111\u01a1n<\/p>\n<p>\u2713 G\u1eedi h\u00f3a \u0111\u01a1n l\u00ean C\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3<\/p>\n<p>\u2713 G\u1eedi h\u00f3a \u0111\u01a1n kh\u00f4ng m\u00e3 l\u00ean Co quan thu\u1ebf<\/p>\n<p>\u2713 G\u1eedi b\u1ea3ng t\u1ed5ng h\u1ee3p h\u00f3a \u0111\u01a1n l\u00ean C\u01a1 quan thu\u1ebf<\/p>\n<p>\u2713 Tra c\u1ee9u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<p>\u2713 L\u1eadp th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 sai s\u00f3t<\/p>\n<p>\u2713 L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh\/ thay th\u1ebf<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-7804 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/01\/image-2023-01-04t04-10-17-923z-1024x527.png\" alt=\"\" width=\"1024\" height=\"527\" \/><\/p>\n<p>Chi ti\u1ebft li\u00ean h\u1ec7<\/p>\n<p>Hotline: 024 3748 0398<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; C\u0103n c\u1ee9 ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7, t\u1eeb ng\u00e0y 01\/07\/2022, h\u1ea7u h\u1ebft c\u00e1c doanh nghi\u1ec7p s\u1ebd ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n v\u00e0 k\u00ea khai thu\u1ebf. V\u1ec1 b\u1ea3n ch\u1ea5t, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u0169ng th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung gi\u1ed1ng h\u00f3a \u0111\u01a1n gi\u1ea5y, [&hellip;]<\/p>\n","protected":false},"featured_media":13568,"template":"","article_category":[10,13],"class_list":["post-7801","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\/7801","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\/13568"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7801"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7801"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}