{"id":8673,"date":"2023-11-05T21:46:47","date_gmt":"2023-11-05T14:46:47","guid":{"rendered":"https:\/\/fts.com.vn\/?p=8673"},"modified":"2025-11-10T15:22:16","modified_gmt":"2025-11-10T08:22:16","slug":"xu-phat-hoa-don-dien-tu-bat-hop-phap","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/xu-phat-hoa-don-dien-tu-bat-hop-phap\/","title":{"rendered":"X\u1eed ph\u1ea1t: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ea5t h\u1ee3p ph\u00e1p."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Hi\u1ec7n tr\u1ea1ng mua b\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ea5t h\u1ee3p ph\u00e1p ng\u00e0y c\u00e0ng gia t\u0103ng, m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ee3i d\u1ee5ng vi\u1ec7c n\u00e0y \u0111\u1ec3 tr\u1ee5c l\u1ee3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1ed1ng. T\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00ec th\u1ef1c tr\u1ea1ng mua b\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00e1i ph\u00e9p di\u1ec5n ra c\u00f4ng khai tr\u00ean c\u00e1c trang m\u1ea1ng x\u00e3 h\u1ed9i. V\u1eady \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt s\u1ebd b\u1ecb x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u1ee5 th\u1ec3, ng\u00e0nh thu\u1ebf \u0111\u00e3 tri\u1ec3n khai th\u00e0nh c\u00f4ng h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean to\u00e0n qu\u1ed1c \u0111\u00e3 gi\u00fap ti\u1ebft ki\u1ec7m chi ph\u00ed cho doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf. Tuy nhi\u00ean v\u1eabn c\u00f2n nhi\u1ec1u t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ea5t h\u1ee3p ph\u00e1p \u0111\u1ec3 chi\u1ebfm \u0111o\u1ea1t thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u00f2i h\u1ecfi c\u1ea7n c\u00f3 gi\u1ea3i ph\u00e1p ng\u0103n ch\u1eb7n.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/taisancong.vn\/stores\/news_dataimages\/dangthihuong\/102023\/15\/19\/su-dung-hoa-don-dien-tu-tron-tru-doanh-nghiep-huong-loi-2023101217390520231015191352.0963190.png?rt=20231015191418\" alt=\"H\u01a1n 5,12 t\u1ef7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c ti\u1ebfp nh\u1eadn, x\u1eed l\u00fd\" width=\"731\" height=\"470\" \/><\/p>\n<h4><span style=\"font-weight: 400;\">1.S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 g\u00ec?\u00a0<\/span><\/h4>\n<p><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 22, th\u00f4ng t\u01b0 s\u1ed1 39\/ 2014\/TT-BTC do B\u1ed9 T\u00e0i Ch\u00ednh ban h\u00e0nh v\u1ec1 S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea3, h\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed dung. H\u00f3a \u0111\u01a1n gi\u1ea3 l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ho\u1eb7c \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o theo m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c 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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1o Th\u00f4ng t\u01b0 n\u00e0y nh\u01b0ng ho\u00e0n th\u00e0nh vi\u1ec7c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u00e0m \u0111\u1ee7 th\u1ee7 t\u1ee5c ph\u00e1t h\u00e0nh nh\u01b0ng t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh kh\u00f4ng th\u00f4ng b\u00e1o ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng n\u1eefa, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n b\u1ecb m\u1ea5t sau khi \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u00e1t h\u00e0nh b\u00e1o m\u1ea5t v\u1edbi c\u01a1 quan thues qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e3 ng\u1eebng s\u1eed d\u1ee5ng mst.\u00a0<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\">2.C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n\u00a0<\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n l\u00e0 vi\u1ec7c l\u1eadp kh\u1ed1ng h\u00f3a \u0111\u01a1n, cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n ch\u01b0a l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c l\u1eadp khi b\u00e1n h\u00e0ng h\u00f3, cung \u1ee9ng d\u1ecbch v\u1ee5 (tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01b0\u01a1n do c\u01a1 quan thu\u1ebf b\u00e1n ho\u1eb7c c\u1ea5p v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y), cho ho\u1eb7c b\u00e1n h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c h\u1ea1ch to\u00e1n, khai thu\u1ebf thanh to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch, l\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c, l\u1eadp h\u00f3a \u0111\u01a1n sai l\u1ec7ch n\u1ed9i dung gi\u1eefa c\u00e1c li\u00ean, 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.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong><em>M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/em><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n c\u00f3 n\u1ed9i dung \u0111\u01b0\u1ee3c ghi kh\u00f4ng c\u00f3 th\u1ef1c m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c \u0111\u1ec3 b\u00e1n ra, \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra \u0111\u1ec3 gian l\u1eadn thu\u1ebf, b\u00e1n h\u00e0ng h\u00f3a nh\u01b0ng kh\u00f4ng k\u00ea khai n\u1ed9p thu\u1ebf.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, dich v\u1ee5 m\u00e0 c\u01a1 quan thu\u1ebf, c\u01a1 quan c\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/ktmt.vnmediacdn.com\/stores\/news_dataimages\/nguyenthiluan\/072019\/16\/13\/in_article\/5853_group-bill.jpg\" alt=\"D\u00f9ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eb1m ng\u0103n ch\u1eb7n gian l\u1eadn thu\u1ebf\" width=\"612\" height=\"589\" \/><\/p>\n<h4><span style=\"font-weight: 400;\">3.Khung x\u1eed l\u00fd vi ph\u1ea1m:\u00a0<\/span><\/h4>\n<p><i><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p (Kho\u1ea3n 2 \u0110i\u1ec1u 10, Kho\u1ea3n 5 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC);<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp <\/span><i><span style=\"font-weight: 400;\">Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n<\/span><\/i><span style=\"font-weight: 400;\"> tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ee9ng minh \u0111\u01b0\u1ee3c \u0111\u00e3 g\u1eedi th\u00f4ng b\u00e1o cho CQT tr\u01b0\u1edbc khi h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng nh\u01b0ng c\u01a1 quan thu\u1ebf kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c do th\u1ea5t l\u1ea1c th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 6.000.000 n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u00eap v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ea khai, n\u1ed9p thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 6.000.000 -18.000.000 n\u1ebfu c\u00e1c h\u00f3a \u0111\u01a1n n\u00e0y g\u1eafn v\u1edbi nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh nh\u01b0ng ch\u01b0a \u0111\u1ebfn k\u1ef3 khai t\u00ednh thu\u1ebf.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000-50.000.000 v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m c\u00f2n l\u1ea1i\u00a0<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n (Kho\u1ea3n 1, \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 10\/2014\/TT-BTC):<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung th\u00ec m\u1ee9c x\u1eed ph\u1ea1t nh\u01b0 sau:\u00a0<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu \u0111\u00e3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 kh\u00f4ng l\u1eadp \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0ng t\u1ef1 ph\u00e1t hi\u1ec7n ra v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n m\u1edbi \u0111i\u1ec1u ch\u1ec9nh, b\u1ed5 sung c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c th\u00ec kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 200.000-1.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000-50.000.000 \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0nh vi vi ph\u1ea1m c\u00f2n l\u1ea1i\u00a0<\/span><\/li>\n<\/ul>\n<p><i><span style=\"font-weight: 400;\">Ngo\u00e0i ra, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf:<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 1 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n, s\u1ed1 thu\u1ebf gian l\u1eadn \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf vi ph\u1ea1m l\u00e0n \u0111\u1ea7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 1.5 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Vi ph\u1ea1m l\u1ea7n \u0111\u1ea7u, c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng, ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 2, c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 2 l\u1ea7n t\u00ednh tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Vi ph\u1ea1m l\u1ea7n th\u1ee9 2 m\u00e0 kh\u00f4ng c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9, ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 3 v\u00e0 c\u00f3 t\u00ecnh ti\u1ebft gi\u1ea3m nh\u1eb9.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n 2.5 l\u1ea7n t\u00ednh thu\u00ea tr\u00ean s\u1ed1 thu\u1ebf tr\u1ed1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p: Vi ph\u1ea1m l\u1ea7n th\u1ee9 3 c\u00f3 t\u00ecnh ti\u1ebft t\u0103ng n\u1eb7ng ho\u1eb7c vi ph\u1ea1m l\u1ea7n th\u1ee9 4 tr\u1edf \u0111i.\u00a0<\/span><\/li>\n<\/ul>\n<p><b><i>Ngo\u00e0i ra, c\u00f2n ph\u1ea3i \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 l\u00e0 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.\u00a0<\/i><\/b><\/p>\n<p><b><i>Mua b\u00e1n h\u00f3a \u0111\u01a1n s\u1ebd b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1:<\/i><\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed9i tr\u1ed1n thu\u1ebf (\u0110i\u1ec1u 200): Tr\u1ed1n thu\u1ebf v\u1edbi s\u1ed1 ti\u1ec1n t\u1eeb 100.000.000 &#8211; 300.000.000 ho\u1eb7c &lt; 100.00.000 nh\u01b0ng \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf s\u1ebd b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 100.000.000 &#8211; 500.000.000 ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 03 th\u00e1ng \u0111\u1ebfn 01 n\u0103m.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ed1n thu\u1ebf t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea1t ti\u1ec1n t\u1eeb 1.5 t\u1ef7 &#8211; 4.5 t\u1ef7, ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 02 n\u0103m &#8211; 07 n\u0103m.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi ph\u1ea1m t\u1ed9i c\u00f2n c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 20.000.000 &#8211; 100.000.000 c\u1ea5m \u0111\u1ea3m nhi\u1ec7m ch\u1ee9c v\u1ee5, c\u1ea5m h\u00e0nh ngh\u1ec1 ho\u1eb7c l\u00e0m c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh t\u1eeb 01 n\u0103m &#8211; 05 n\u0103m ho\u1eb7c t\u1ecbch thu m\u1ed9t ph\u1ea7n\/ to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u00e1p nh\u00e2n c\u0169ng c\u00f3 th\u1ec3 b\u1ecb x\u1eed l\u00fd h\u00ecnh s\u1ef1.\u00a0<\/span><\/li>\n<\/ul>\n<p><strong><em>T\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc ( \u0110i\u1ec1u 203)<\/em><\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 50.000.000 &#8211; 200.000.000, ph\u1ea1t c\u1ea3i t\u1ea1o kh\u00f4ng giam gi\u1eef \u0111\u1ebfn 3 n\u0103m, ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 06 th\u00e1ng &#8211; 03 n\u0103m \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi th\u1ef1c thi h\u00e0nh vi in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi n\u1ed9i dung t\u1eeb 10 s\u1ed1 30 s\u1ed1, thu l\u1ee3i b\u1ea5t ch\u00ednh t\u1eeb 30tr &#8211; &lt; 100tr.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 200.000.000 &#8211; 500.000.000, ho\u1eb7c ph\u1ea1t t\u00f9 t\u1eeb 01 n\u0103m &#8211; 05 n\u0103m trong tr\u01b0\u1eddng h\u1ee3p: c\u00f3 t\u1ed5 ch\u1ee9c, c\u00f3 t\u00ednh ch\u1ea5t chuy\u00ean nghi\u1ec7p, l\u1ee3i d\u1ee5ng ch\u1ee9c v\u1ee5, quy\u1ec1n h\u1ea1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi n\u1ed9i dung t\u1eeb 30 s\u1ed1 tr\u1edf l\u00ean, thu l\u1ee3i b\u1ea5t ch\u00ednh &gt; 100tr, g\u00e2y thi\u1ec7t h\u1ea1i cho ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc &gt;100tr.\u00a0<\/span><\/li>\n<\/ul>\n<h4><span style=\"font-weight: 400;\">4.C\u00e1ch x\u1eed l\u00fd h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p.\u00a0<\/span><\/h4>\n<h5><span style=\"font-weight: 400;\">a.H\u00f3a \u0111\u01a1n ch\u01b0a k\u00ea khai, h\u1ea1ch to\u00e1n:\u00a0<\/span><\/h5>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: Kh\u00f4ng k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, h\u1ea1ch to\u00e1n thu\u1ebf GTGT v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. C\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: H\u1ea1ch to\u00e1n chi ph\u00ed mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0o chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. C\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf<\/span><\/p>\n<h5><span style=\"font-weight: 400;\">b.N\u1ebfu h\u00f3a \u0111\u01a1n \u0111\u00f3 \u0111\u00e3 k\u00ea khai, h\u1ea1ch to\u00e1n:<\/span><\/h5>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf GTGT: K\u00ea khai \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u00ean t\u1edd khai thu\u1ebf, \u0111i\u1ec1u ch\u1ec9nh h\u1ea1ch to\u00e1n thu\u1ebf GTGT tr\u00ean s\u1ed5 sang chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Trong tr\u01b0\u1eddng h\u1ee3p, vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh l\u00e0m ph\u00e1t sinh thu\u1ebf ph\u1ea3i n\u1ed9p ho\u1eb7c doanh nghi\u1ec7p \u0111\u00e3 xin ho\u00e0n thu\u1ebf, DN s\u1ebd b\u1ecb truy thu thu\u1ebf, ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Thu\u1ebf TNDN: K\u00ea khai \u0110i\u1ec1u ch\u1ec9nh chi ph\u00ed \u0111\u00e3 h\u1ea1ch to\u00e1n sang chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, s\u1ebd \u1ea3nh h\u01b0\u1edfng t\u1edbi thu nh\u1eadp doanh nghi\u1ec7p, c\u00f3 th\u1ec3 b\u1ecb truy thu v\u00e0 ph\u1ea1t ch\u1eadm n\u1ed9p thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh.\u00a0<\/span><\/p>\n<p><em><span style=\"font-weight: 400;\">Ngo\u00e0i ra, n\u1ebfu c\u00f3 \u0111\u1ee7 y\u1ebfu t\u1ed1, Doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 b\u1ecb CQT x\u1eed ph\u1ea1t v\u1ec1 h\u00e0nh vi xu\u1ea5t kh\u1ed1ng h\u00f3a \u0111\u01a1n \u0111\u1ea7u ra (do \u0111\u1ea7u v\u00e0o kh\u00f4ng h\u1ee3p ph\u00e1p).<\/span><\/em><\/p>\n<p>[wpforms id=&#8221;2108&#8243;]<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec7n tr\u1ea1ng mua b\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1ea5t h\u1ee3p ph\u00e1p ng\u00e0y c\u00e0ng gia t\u0103ng, m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 doanh nghi\u1ec7p \u0111\u00e3 l\u1ee3i d\u1ee5ng vi\u1ec7c n\u00e0y \u0111\u1ec3 tr\u1ee5c l\u1ee3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1ed1ng. T\u01b0\u1edbc khi c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t ch\u1eb7t ch\u1ebd v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00ec th\u1ef1c tr\u1ea1ng mua b\u00e1n [&hellip;]<\/p>\n","protected":false},"featured_media":13524,"template":"","article_category":[13],"class_list":["post-8673","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-hoa-don-dien-tu"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/8673","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\/13524"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=8673"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=8673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}