{"id":337,"date":"2024-06-11T17:54:35","date_gmt":"2024-06-11T17:54:35","guid":{"rendered":"https:\/\/dichvucntt.vn\/?p=337"},"modified":"2024-07-26T08:03:06","modified_gmt":"2024-07-26T08:03:06","slug":"337","status":"publish","type":"post","link":"https:\/\/dichvucntt.vn\/?p=337","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i c\u01a1 b\u1ea3n v\u1ec1 tri\u1ec3n khai ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u00f4ng t\u01b0 78\/2021\/TT-BTC"},"content":{"rendered":"
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\"\"<\/h3>\n<\/div>\n
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1. Gi\u1ea3i th\u00edch m\u1eabu s\u1ed1, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong><\/p>\n

Theo Kho\u1ea3n 1, \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC:<\/p>\n

1.1. K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/i><\/strong><\/p>\n

K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 k\u00fd t\u1ef1 c\u00f3 m\u1ed9t ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean 1, 2, 3, 4, 5, 6:<\/p>\n

–\u00a0S\u1ed1 1 ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u00e1 tr\u1ecb gia t\u0103ng.<\/p>\n

–\u00a0S\u1ed1 2 ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng.<\/p>\n

–\u00a0S\u1ed1 3 ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng.<\/p>\n

–\u00a0S\u1ed1 4 ph\u1ea3n \u00e1nh h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia.<\/p>\n

–\u00a0S\u1ed1 5 ph\u1ea3n \u00e1nh tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed, c\u00e1c ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u00f3 t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng c\u00f3 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

–\u00a0S\u1ed1 6: Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111i\u1ec7n t\u1eed, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd \u0111i\u1ec7n t\u1eed.<\/p>\n

1.2. K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/i><\/strong><\/p>\n

Th\u00f4ng t\u01b0 78\/2021\/TT-BTC quy \u0111\u1ecbnh k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0l\u00e0 nh\u00f3m 6 k\u00fd t\u1ef1 g\u1ed3m c\u1ea3 ch\u1eef vi\u1ebft v\u00e0 ch\u1eef s\u1ed1, ph\u1ea3n \u00e1nh c\u00e1c th\u00f4ng tin v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n, lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng:<\/p>\n

–\u00a0K\u00fd t\u1ef1 \u0111\u1ea7u ti\u00ean (C ho\u1eb7c K): C th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. K th\u1ec3 hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3.<\/p>\n

–\u00a0Hai k\u00fd t\u1ef1 ti\u1ebfp theo (2 ch\u1eef s\u1ed1 \u1ea2 r\u1eadp): Th\u1ec3 hi\u1ec7n n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

–\u00a0M\u1ed9t k\u00fd t\u1ef1 ti\u1ebfp theo (1 ch\u1eef c\u00e1i): T, D, L, M, N, B, G, H th\u1ec3 hi\u1ec7n lo\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/p>\n

–\u00a0Hai k\u00fd t\u1ef1 cu\u1ed1i c\u00f9ng (ch\u1eef vi\u1ebft): Do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh theo nhu c\u1ea7u qu\u1ea3n l\u00fd.<\/p>\n

2. D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n v\u1ec1 c\u01a1 quan Thu\u1ebf<\/b><\/b><\/p>\n

\u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP \u00a0quy \u0111\u1ecbnh:<\/p>\n

Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan Thu\u1ebf:<\/p>\n

– Qu\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p;<\/p>\n

– T\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 g\u1eedi \u0111\u1ebfn ng\u01b0\u1eddi mua, c\u01a1 quan thu\u1ebf, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp.<\/p>\n

– Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua C\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ecbc Thu\u1ebf (chuy\u1ec3n tr\u1ef1c ti\u1ebfp ho\u1eb7c g\u1eedi qua t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed)<\/p>\n

3. \u1ee6y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/b><\/b><\/p>\n

\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i \u0110i\u1ec1u 3, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC. Theo \u0111\u00f3, ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c s\u1ebd \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m cho b\u00ean th\u1ee9 3 (b\u00ean c\u00f3 quan h\u1ec7 li\u00ean k\u1ebft v\u1edbi ng\u01b0\u1eddi b\u00e1n, \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

3.1. N\u1ed9i dung h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m<\/i><\/strong><\/p>\n

H\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m ph\u1ea3i th\u1ec3 hi\u1ec7n c\u00e1c n\u1ed9i dung sau: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean \u1ee7y nhi\u1ec7m, t\u00ean, \u0111\u1ecba ch\u1ec9 v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m ph\u1ea3i \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n

3.2. Th\u1ee7 t\u1ee5c \u1ee7y nhi\u1ec7m<\/i><\/strong><\/p>\n

Vi\u1ec7c \u1ee7y nhi\u1ec7m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u1eadp b\u1eb1ng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn, th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung:<\/p>\n

–\u00a0Th\u00f4ng tin v\u1ec1 b\u00ean nh\u1eadn \u1ee7y nhi\u1ec7m v\u00e0 b\u00ean \u1ee7y nhi\u1ec7m: T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1ee9ng th\u01b0 s\u1ed1.<\/p>\n

–\u00a0Th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u1ee7y nhi\u1ec7m: Lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n.<\/p>\n

–\u00a0M\u1ee5c \u0111\u00edch \u1ee7y nhi\u1ec7m.<\/p>\n

–\u00a0Th\u1eddi h\u1ea1n \u1ee7y nhi\u1ec7m.<\/p>\n

–\u00a0Ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n h\u00f3a \u0111\u01a1n \u1ee7y nhi\u1ec7m.<\/p>\n

4. Ph\u1ea3i h\u1ee7y h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc \u0111\u00e2y theo Th\u00f4ng t\u01b0 32<\/b><\/b><\/p>\n

\u0110i\u1ec1u 15 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP quy \u0111\u1ecbnh:<\/p>\n

K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo c\u00e1c quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y, ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng (n\u1ebfu c\u00f3). Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 27 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/p>\n

5. Doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0o (c\u00f3 m\u00e3 hay kh\u00f4ng c\u00f3 m\u00e3)<\/b><\/b><\/p>\n

Vi\u1ec7c doanh nghi\u1ec7p s\u1ebd \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf hay kh\u00f4ng c\u00f3 m\u00e3 c\u01a1 quan thu\u1ebf s\u1ebd do c\u01a1 quan thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n qu\u1ea3n l\u00fd quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n g\u1eedi \u0111\u1ebfn t\u1eebng doanh nghi\u1ec7p theo \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i\u00a0\u0110i\u1ec1u 91 lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf 2019.<\/em><\/p>\n

6. Th\u1eddi gian th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i: 01\/4\/2022<\/b><\/b><\/p>\n

Th\u1eddi gian th\u1ef1c hi\u1ec7n tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb ng\u00e0y 01\/4\/2022 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 1 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 206\/Q\u0110-BTC ng\u00e0y 24\/2\/2022.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng \u0111i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Th\u00f4ng t\u01b0 78\/2021\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. K\u1ebf ho\u1ea1ch \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed giai \u0111o\u1ea1n 1 \u0111\u00e3 b\u1eaft \u0111\u1ea7u tri\u1ec3n khai t\u1ea1i 6 t\u1ec9nh, th\u00e0nh ph\u1ed1. Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c quy \u0111\u1ecbnh quan tr\u1ecdng \u0111\u1ec3 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ecbp th\u1eddi, tu\u00e2n th\u1ee7 theo l\u1ed9 tr\u00ecnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf.<\/p>\n

Hotline h\u1ed7 tr\u1ee3 : 0818.333.387<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

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