{"id":8466,"date":"2023-08-10T10:00:34","date_gmt":"2023-08-10T03:00:34","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8466"},"modified":"2023-08-10T10:00:34","modified_gmt":"2023-08-10T03:00:34","slug":"xuat-hoa-don-truoc-khi-giao-hang-co-hop-phap-khong","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/xuat-hoa-don-truoc-khi-giao-hang-co-hop-phap-khong\/","title":{"rendered":"XU\u1ea4T H\u00d3A \u0110\u01a0N TR\u01af\u1edaC KHI GIAO H\u00c0NG C\u00d3 H\u1ee2P PH\u00c1P KH\u00d4NG?"},"content":{"rendered":"
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Cu\u1ed1i n\u0103m kh\u00e1ch h\u00e0ng mu\u1ed1n l\u1ea5y doanh s\u1ed1 n\u00ean y\u00eau c\u1ea7u b\u00ean m\u00ecnh xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc r\u1ed3i sang n\u0103m m\u1edbi giao h\u00e0ng cho b\u00ean m\u00ecnh v\u00e0 h\u1ecd s\u1ebd thanh to\u00e1n tr\u01b0\u1edbc lu\u00f4n.<\/em><\/div>\n
V\u1eady k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty s\u1ebd ph\u1ea3i h\u1ea1ch to\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00f3 nh\u01b0 th\u1ebf n\u00e0o ?<\/em><\/div>\n
H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u nh\u00e9:<\/div>\n
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1. Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n khi mua b\u00e1n h\u00e0ng h\u00f3a<\/strong><\/h4>\n

1.1 Th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n<\/strong><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 16\u00a0Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC <\/strong>v\u1ec1\u00a0H\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5\u00a0quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (ng\u00e0y l\u1eadp) 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 vi\u1ec7c \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n.<\/p>\n

V\u00ed d\u1ee5: C\u00f4ng ty b\u1ea1n c\u00f3 xu\u1ea5t h\u00e0ng h\u00f3a ra kh\u1ecfi kho b\u00e1n cho kh\u00e1ch h\u00e0ng v\u00e0o ng\u00e0y 27\/8\/2023 th\u00ec ng\u00e0y h\u00f4m \u0111\u00f3 c\u00f4ng ty b\u1ea1n ph\u1ec9a xu\u1ea5t h\u00f3a \u0111\u01a1n (kh\u00f4ng ph\u00e2n bi\u1ec7t l\u00e0 \u0111\u00e3 thu ti\u1ec1n hay ch\u01b0a thu ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng)<\/p>\n

\u0110\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

1.2 C\u00e1ch ghi ti\u00eau th\u1ee9c “ng\u00e0y th\u00e1ng n\u0103m” l\u1eadp h\u00f3a \u0111\u01a1n<\/strong><\/h3>\n

\u200bKho\u1ea3n 2 \u0110i\u1ec1u 16 Th\u00f4ng t\u01b0\u00a0 s\u1ed1\u00a0 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch ghi ti\u00eau th\u1ee9c “ng\u00e0y th\u00e1ng n\u0103m” l\u1eadp h\u00f3a \u0111\u01a1n, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

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“2. C\u00e1ch l\u1eadp m\u1ed9t s\u1ed1 ti\u00eau th\u1ee9c c\u1ee5 th\u1ec3 tr\u00ean h\u00f3a \u0111\u01a1n<\/p>\n

a) Ti\u00eau th\u1ee9c \u201cNg\u00e0y th\u00e1ng n\u0103m\u201d l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \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.<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung \u1ee9ng d\u1ecbch v\u1ee5 l\u00e0 ng\u00e0y ho\u00e0n th\u00e0nh vi\u1ec7c cung \u1ee9ng 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 t\u1ed5 ch\u1ee9c cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung \u1ee9ng d\u1ecbch v\u1ee5 th\u00ec ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n sinh ho\u1ea1t, n\u01b0\u1edbc sinh ho\u1ea1t, d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh th\u1ef1c hi\u1ec7n ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 b\u1ea3y (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. 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 v\u1edbi ng\u01b0\u1eddi mua.<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \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.<\/p>\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 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.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p 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 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 ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n.<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u do ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u t\u1ef1 x\u00e1c \u0111\u1ecbnh ph\u00f9 h\u1ee3p v\u1edbi th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u v\u00e0 ng\u01b0\u1eddi nh\u1eadp kh\u1ea9u. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu xu\u1ea5t kh\u1ea9u \u0111\u1ec3 t\u00ednh thu\u1ebf l\u00e0 ng\u00e0y x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c h\u1ea3i quan tr\u00ean t\u1edd khai h\u1ea3i quan.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng b\u00e1n l\u1ebb cho ng\u01b0\u1eddi mua th\u01b0\u1eddng xuy\u00ean l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh; cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n \u0111\u1ecbnh k\u1ef3 theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa hai b\u00ean k\u00e8m b\u1ea3ng k\u00ea ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a hai b\u00ean, nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng h\u00f3a ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

Ng\u00e0y l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi vi\u1ec7c b\u00e1n d\u1ea7u th\u00f4, kh\u00ed thi\u00ean nhi\u00ean, d\u1ea7u kh\u00ed ch\u1ebf bi\u1ebfn v\u00e0 m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh”.<\/p>\n

1.3 K\u1ebft lu\u1eadn<\/strong><\/h3>\n

Theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean b\u00e1n chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho b\u00ean mua v\u00e0 vi\u1ec7c n\u00e0y kh\u00f4ng quan t\u00e2m \u0111\u1ebfn vi\u1ec7c \u0111\u00e3 thanh to\u00e1n ti\u1ec1n h\u00e0ng hay ch\u01b0a thanh to\u00e1n ti\u1ec1n h\u00e0ng n\u00ean vi\u1ec7c c\u00f4ng ty \u0111\u1ed1i t\u00e1c c\u1ee7a b\u1ea1n m\u1eb7c d\u00f9 tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc nh\u01b0ng v\u1eabn ch\u01b0a giao h\u00e0ng th\u00ec c\u00f4ng ty b\u1ea1n v\u1eabn kh\u00f4ng th\u1ec3 xu\u1ea5t h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c. N\u1ebfu c\u00f4ng ty b\u1ea1n ti\u1ebfn h\u00e0nh xu\u1ea5t h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc th\u00ec s\u1ebd b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m.<\/p>\n<\/div>\n

Hi\u1ec7n nay, FTS \u0111ang cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p ph\u1ea7n m\u1ec1m sau:<\/p>\n