{"id":5915,"date":"2021-07-30T17:17:45","date_gmt":"2022-09-29T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/hoa-don-dien-tu-the-nao-duoc-coi-la-hop-phap\/"},"modified":"2021-07-30T17:17:45","modified_gmt":"2022-09-29T10:17:45","slug":"hoa-don-dien-tu-the-nao-duoc-coi-la-hop-phap","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/hoa-don-dien-tu-the-nao-duoc-coi-la-hop-phap\/","title":{"rendered":"H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ebf n\u00e0o \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p ph\u00e1p?"},"content":{"rendered":"<div>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">Theo \u0111\u00f3,\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan\u00a0thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc: Nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf; Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1; Kho\u1ea3n chi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi c\u00f3 \u0111\u1ee7\u00a0h\u00f3a\u00a0\u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p khi x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m c\u00e1c lo\u1ea1i sau: (i) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb. H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y bao g\u1ed3m c\u1ea3 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; (ii) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi b\u00e1n h\u00e0ng\u00a0h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp; (iii) C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n kh\u00e1c g\u1ed3m: Tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00eau tr\u00ean ph\u1ea3i theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u do B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">V\u1ec1 n\u1ed9i dung, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n; T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n; T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf); T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n\u00a0gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf\u00a0gi\u00e1 tr\u1ecb gia t\u0103ng trong tr\u01b0\u1eddng h\u1ee3p l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng; T\u1ed5ng s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">B\u00ean c\u1ea1nh \u0111\u00f3, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f2n c\u00f3 ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n; Ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu c\u00f3); Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">V\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \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<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n 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.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">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<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">Ch\u00ednh ph\u1ee7 giao B\u1ed9 T\u00e0i ch\u00ednh c\u0103n c\u1ee9 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a\u00a0\u0111\u01a1n\u00a0\u0111\u1ed1i\u00a0v\u1edbi\u00a0c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c; quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5\u2026<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; text-align: justify; background-color: rgb(255, 255, 255);\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/11\/2018) n\u00eau r\u00f5, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed h\u1ee3p ph\u00e1p khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean v\u00e0 ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin. N\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean v\u00e0 kh\u00f4ng \u0111\u1ea3m b\u1ea3o t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin th\u00ec h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p ph\u00e1p.<\/p>\n<p style=\"box-sizing: border-box; margin: 0px 0px 10px; font-family: roboto-slab, Arial, Helvetica, sans-serif; font-size: 14px; background-color: rgb(255, 255, 255); text-align: right;\">Ngu\u1ed3n:\u00a0tapchitaichinh.vn<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Theo \u0111\u00f3,\u00a0h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan\u00a0thu\u1ebf \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc: Nh\u1eadn bi\u1ebft \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf; Kh\u00f4ng b\u1eaft bu\u1ed9c c\u00f3 ch\u1eef k\u00fd s\u1ed1; Kho\u1ea3n [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3021,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-5915","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\/5915","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=5915"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/5915\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/3021"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=5915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=5915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=5915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}