{"id":5797,"date":"2021-03-30T17:17:45","date_gmt":"2023-01-29T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/nhung-diem-moi-cua-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue\/"},"modified":"2021-03-30T17:17:45","modified_gmt":"2023-01-29T10:17:45","slug":"nhung-diem-moi-cua-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/nhung-diem-moi-cua-hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue\/","title":{"rendered":"Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"<div>\n<p>Ng\u00e0y 23\/6 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1ef1 d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. Th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m t\u1eeb th\u00e1ng 6\/2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2016. Theo k\u1ebf ho\u1ea1ch, vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho 200 doanh nghi\u1ec7p thu\u1ed9c C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i v\u00e0 C\u1ee5c Thu\u1ebf Tp H\u1ed3 Ch\u00ed Minh qu\u1ea3n l\u00ed. Trong \u0111\u00f3, c\u00f3 03 doanh nghi\u1ec7p \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c theo m\u00f4 h\u00ecnh x\u00e1c th\u1ef1c ph\u00e2n t\u00e1n, 197 doanh nghi\u1ec7p c\u00f2n l\u1ea1i \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m theo m\u00f4 h\u00ecnh x\u00e1c th\u1ef1c t\u1eadp trung.<\/p>\n<p>M\u00f4 h\u00ecnh c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c ho\u00e1 \u0111\u01a1n ph\u00e2n t\u00e1n l\u00e0 m\u00f4 h\u00ecnh s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 thi\u1ebft b\u1ecb c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c \u0111\u1eb7t t\u1ea1i doanh nghi\u1ec7p \u0111\u1ec3 c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c ho\u00e1 \u0111\u01a1n cho doanh nghi\u1ec7p.<\/p>\n<p>M\u00f4 h\u00ecnh c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c ho\u00e1 \u0111\u01a1n t\u1eadp trung l\u00e0 m\u00f4 h\u00ecnh s\u1eed d\u1ee5ng h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1eb7t t\u1ea1i T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c ho\u00e1 \u0111\u01a1n cho doanh nghi\u1ec7p.<\/p>\n<p><\/p>\n<p><em>Nh\u1eefng \u0111i\u1ec3m m\u1edbi c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf:<\/em><\/p>\n<p>Ngo\u00e0i nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n c\u1ee7a h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf th\u1ec3 hi\u1ec7n th\u00eam m\u1ed9t s\u1ed1 th\u00f4ng tin sau:<\/p>\n<ul>\n<li><strong>S\u1ed1 h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c:<\/strong>\u00a0l\u00e0 d\u00e3y s\u1ed1 c\u00f3 c\u1ea5u tr\u00fac theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/li>\n<li><strong>M\u00e3 x\u00e1c th\u1ef1c:<\/strong>\u00a0l\u00e0 chu\u1ed7i k\u00fd t\u1ef1 \u0111\u01b0\u1ee3c m\u00e3 h\u00f3a v\u00e0 \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi h\u1ec7 th\u1ed1ng c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.\n<ul>\n<li><strong>M\u00e3 v\u1ea1ch hai chi\u1ec1u:<\/strong>\u00a0c\u00f3 c\u1ea5u tr\u00fac theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, h\u1ed7 tr\u1ee3 \u0111\u1ecdc v\u00e0 ki\u1ec3m tra nhanh th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>M\u1ed9t s\u1ed1 quy \u0111\u1ecbnh kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf:<\/em><\/p>\n<ul>\n<li>H\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 x\u00e1c th\u1ef1c v\u00e0 s\u1ed1 h\u00f3a \u0111\u01a1n x\u00e1c th\u1ef1c.<\/li>\n<li>Ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua c\u00f3 ch\u1eef k\u00fd\u00a0\u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 k\u00fd\u00a0\u0111i\u1ec7n t\u1eed sau khi h\u00f3a \u0111\u01a1n \u0111\u00e3\u00a0\u0111\u01b0\u1ee3c\u00a0x\u00e1c th\u1ef1c (n\u1ebfu c\u1ea7n).<\/li>\n<li>Trong k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n (m\u1eabu h\u00f3a \u0111\u01a1n) doanh nghi\u1ec7p s\u1eed d\u1ee5ng k\u00fd t\u1ef1 s\u1ed1 &#8220;0&#8221; \u0111\u1ec3 th\u1ec3 hi\u1ec7n s\u1ed1 li\u00ean h\u00f3a \u0111\u01a1n, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf kh\u00f4ng ph\u1ea3i c\u00f3 t\u00ean li\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf sau khi \u0111\u0103ng k\u00fd ph\u00e1t h\u00e0nh th\u00e0nh c\u00f4ng t\u1ea1i ph\u1ea7n m\u1ec1m X\u1eed l\u00fd h\u00f3a \u0111\u01a1n c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf (VAN) (Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u1ea5y, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n sau khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf 05 ng\u00e0y).<\/li>\n<li>C\u00e1c Doanh nghi\u1ec7p tham gia th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf kh\u00f4ng ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/li>\n<li>Doanh nghi\u1ec7p l\u00e0 ng\u01b0\u1eddi b\u00e1n\u00a0h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5\u00a0ho\u1eb7c ng\u01b0\u1eddi mua\u00a0h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0c\u00f3 th\u1ec3 ki\u1ec3m tra\u00a0k\u1ebft qu\u1ea3\u00a0x\u00e1c th\u1ef1c\u00a0h\u00f3a \u0111\u01a1n\u00a0b\u1eb1ng c\u00e1ch truy c\u1eadp trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed ng\u00e0nh Thu\u1ebf v\u00e0 nh\u1eadp c\u00e1c th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n\u00a0\u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\u00a0x\u00e1c th\u1ef1c\u00a0c\u1ee7a c\u01a1 quan Thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"margin-left:40.5pt;\">Vi\u1ec7c \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf s\u1ebd gi\u00fap doanh nghi\u1ec7p gi\u1ea3m th\u1eddi gian \u0111\u0103ng k\u00fd ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n m\u1edbi v\u00e0 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n. Ngo\u00e0i ra, ho\u00e1 \u0111\u01a1n x\u00e1c th\u1ef1c s\u1ebd gi\u00fap gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00ed cho doanh nghi\u1ec7p trong vi\u1ec7c in, ph\u00e1t h\u00e0nh, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef ho\u00e1 \u0111\u01a1n. H\u01a1n n\u1eefa, hi\u1ec7n nay 95% doanh nghi\u1ec7p \u0111\u00e3 s\u1eed d\u1ee5ng k\u00ea khai thu\u1ebf qua m\u1ea1ng n\u00ean doanh nghi\u1ec7p ho\u00e0n to\u00e0n c\u00f3 th\u1ec3 t\u1eadn d\u1ee5ng h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u00e3 c\u00f3 \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, n\u1ebfu s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan Thu\u1ebf, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ri\u00eang h\u1ec7 th\u1ed1ng c\u1ea5p ph\u00e1t ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n<p>H\u00ecnh \u1ea3nh minh ho\u1ea1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c:<\/p>\n<p><img decoding=\"async\" data-cke-saved-src=\"http:\/\/www.gdt.gov.vn\/wps\/wcm\/connect\/0faa917f-f09c-4ba7-ad9c-ecd87befc33d\/1\/Hoa+don+moi+nhat.JPG?MOD=AJPERES&amp;CACHEID=0faa917f-f09c-4ba7-ad9c-ecd87befc33d\/1\" src=\"http:\/\/www.gdt.gov.vn\/wps\/wcm\/connect\/0faa917f-f09c-4ba7-ad9c-ecd87befc33d\/1\/Hoa+don+moi+nhat.JPG?MOD=AJPERES&amp;CACHEID=0faa917f-f09c-4ba7-ad9c-ecd87befc33d\/1\" border=\"0\" width=\"720\" title=\"\" style=\"border:0px;vertical-align:middle;\"><\/p>\n<div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 23\/6 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u00e3 ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh s\u1ed1 1209\/Q\u0110-BTC v\u1ec1 vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1ef1 d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. Th\u1eddi gian th\u1ef1c hi\u1ec7n th\u00ed \u0111i\u1ec3m t\u1eeb th\u00e1ng 6\/2015 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2016. Theo k\u1ebf ho\u1ea1ch, vi\u1ec7c th\u00ed \u0111i\u1ec3m s\u1ebd \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho 200 [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4865,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5797","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=5797"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5797\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/4865"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}