![\"H\u1ed3](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/H\u1ed3-s\u01a1-th\u1ee7-t\u1ee5c-\u0111\u0103ng-k\u00fd-doanh-nghi\u1ec7p-qua-m\u1ea1ng-\u0111i\u1ec7n-t\u1eed-\u1ea3nh-ch\u00ednh-300x200.jpg\")
<\/h2>\n<\/h2>\nT\u1eeb 1\/1\/2015 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed. Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u00ecm hi\u1ec3u hi\u1ec3u th\u00f4ng tin, th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed. V\u1eady t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed b\u1eb1ng nh\u1eefng c\u00e1ch n\u00e0o? H\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c ti\u1ebfn h\u00e0nh l\u00e0 g\u00ec? K\u1ebf to\u00e1n Centax<\/strong> <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n h\u1ed3 s\u01a1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n T\u1ea1i \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed nh\u01b0 sau:<\/span><\/p>\n \u201c 1. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed. Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u00ecm hi\u1ec3u th\u00f4ng tin, th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed. T\u1ea1i \u0110i\u1ec1u 36 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP<\/a><\/strong> quy \u0111\u1ecbnh h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed l\u00e0 h\u1ee3p l\u1ec7 khi \u0111\u1ea3m b\u1ea3o \u0111\u1ed3ng th\u1eddi c\u00e1c y\u00eau c\u1ea7u sau:<\/span><\/p>\n T\u1ea1i \u0110i\u1ec1u 37 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 78\/2015\/N\u0110-CP<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n – Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt k\u00ea khai th\u00f4ng tin, t\u1ea3i v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed, k\u00fd v\u00e0o h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111i\u1ec7n t\u1eed v\u00e0 th\u00e0nh to\u00e1n l\u00ea ph\u00ed qua m\u1ea1ng \u0111i\u1ec7n t\u1eed theo quy tr\u00ecnh tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p<\/span><\/p>\n – Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y bi\u00ean nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed<\/span><\/p>\n – Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Ph\u00f2ng \u0111\u0103ng k\u00fd kinh doanh g\u1eedi th\u00f4ng tin sang c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u1ea1o m\u00e3 s\u1ed1 doanh nghi\u1ec7p. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 doanh nghi\u1ec7p t\u1eeb c\u01a1 quan thu\u1ebf, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p. Tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a h\u1ee3p l\u1ec7, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh g\u1eedi th\u00f4ng b\u00e1o qua m\u1ea1ng \u0111i\u1ec7n cho doanh nghi\u1ec7p \u0111\u1ec3 y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ed3 s\u01a1<\/span><\/p>\n – Quy tr\u00ecnh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n T\u1ea1i \u0110i\u1ec1u 38 Lu\u1eadt doanh nghi\u1ec7p 78\/2015\/N\u0110-CP <\/strong><\/a>quy \u0111\u1ecbnh v\u1ec1 tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd kinh doanh nh\u01b0 sau:<\/span><\/p>\n – Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt k\u00ea khai th\u00f4ng tin, t\u1ea3i v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c gi\u1ea5y t\u1edd ch\u1ee9ng th\u1ef1c c\u00e1 nh\u00e2n t\u1ea1i C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u01b0\u1ee3c c\u1ea5p T\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd kinh doanh.<\/span><\/p>\n – Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 k\u00ea khai th\u00f4ng tin, t\u1ea3i v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed v\u00e0 x\u00e1c th\u1ef1c h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed theo quy tr\u00ecnh tr\u00ean C\u1ed5ng th\u00f4ng tin qu\u1ed1c gia v\u1ec1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n – Sau khi ho\u00e0n th\u00e0nh vi\u1ec7c g\u1eedi h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, ng\u01b0\u1eddi th\u00e0nh l\u1eadp doanh nghi\u1ec7p s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c Gi\u1ea5y bi\u00ean nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n – Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh c\u00f3 tr\u00e1ch nhi\u1ec7m xem x\u00e9t, g\u1eedi th\u00f4ng b\u00e1o qua m\u1ea1ng \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p \u0111\u1ec3 y\u00eau c\u1ea7u s\u1eeda \u0111\u1ed5i, b\u1ed5 sung h\u1ed3 s\u01a1 trong tr\u01b0\u1eddng h\u1ee3p h\u1ed3 s\u01a1 ch\u01b0a h\u1ee3p l\u1ec7. Khi h\u1ed3 s\u01a1 \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh g\u1eedi th\u00f4ng tin sang c\u01a1 quan thu\u1ebf \u0111\u1ec3 t\u1ea1o m\u00e3 s\u1ed1 doanh nghi\u1ec7p. Sau khi nh\u1eadn \u0111\u01b0\u1ee3c m\u00e3 s\u1ed1 doanh nghi\u1ec7p t\u1eeb c\u01a1 quan thu\u1ebf, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh th\u00f4ng b\u00e1o qua m\u1ea1ng \u0111i\u1ec7n t\u1eed cho doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n – Sau khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt n\u1ed9p m\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p b\u1eb1ng b\u1ea3n gi\u1ea5y k\u00e8m theo Gi\u1ea5y bi\u00ean nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ebfn Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh. Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u00f3 th\u1ec3 n\u1ed9p tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p b\u1eb1ng b\u1ea3n gi\u1ea5y v\u00e0 Gi\u1ea5y bi\u00ean nh\u1eadn h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed t\u1ea1i Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh ho\u1eb7c n\u1ed9p qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n.<\/span><\/p>\n – Sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 b\u1eb1ng b\u1ea3n gi\u1ea5y, Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7u m\u1ee5c h\u1ed3 s\u01a1 v\u1edbi \u0111\u1ea7u m\u1ee5c h\u1ed3 s\u01a1 doanh nghi\u1ec7p \u0111\u00e3 g\u1eedi qua m\u1ea1ng \u0111i\u1ec7n t\u1eed v\u00e0 trao Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p cho doanh nghi\u1ec7p n\u1ebfu n\u1ed9i dung \u0111\u1ed1i chi\u1ebfu th\u1ed1ng nh\u1ea5t.<\/span><\/p>\n N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y g\u1eedi th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p m\u00e0 Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh kh\u00f4ng nh\u1eadn \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 b\u1eb1ng b\u1ea3n gi\u1ea5y th\u00ec h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng c\u00f2n hi\u1ec7u l\u1ef1c.<\/span><\/p>\n – Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c c\u1ee7a b\u1ed9 h\u1ed3 s\u01a1 n\u1ed9p b\u1eb1ng b\u1ea3n gi\u1ea5y so v\u1edbi b\u1ed9 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi qua m\u1ea1ng \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p b\u1ed9 h\u1ed3 s\u01a1 n\u1ed9p b\u1eb1ng b\u1ea3n gi\u1ea5y kh\u00f4ng ch\u00ednh x\u00e1c so v\u1edbi b\u1ed9 h\u1ed3 s\u01a1 \u0111\u01b0\u1ee3c g\u1eedi qua m\u1ea1ng \u0111i\u1ec7n t\u1eed m\u00e0 ng\u01b0\u1eddi n\u1ed9p h\u1ed3 s\u01a1 kh\u00f4ng th\u00f4ng b\u00e1o v\u1edbi Ph\u00f2ng \u0110\u0103ng k\u00fd kinh doanh t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 b\u1eb1ng b\u1ea3n gi\u1ea5y th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 v\u00e0 s\u1ebd b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh<\/span><\/p>\n – Quy tr\u00ecnh \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed quy \u0111\u1ecbnh tr\u00ean c\u0169ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi vi\u1ec7c \u0111\u0103ng k\u00fd ho\u1ea1t \u0111\u1ed9ng chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n, th\u00f4ng b\u00e1o l\u1eadp \u0111\u1ecba \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft c\u00f3 li\u00ean quan kh\u00e1c:<\/span><\/p>\n Quy\u00a0\u0111\u1ecbnh c\u1ee7a lu\u1eadt doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n<\/a><\/span><\/p>\n Quy\u1ebft to\u00e1n thu\u1ebf khi chuy\u1ec3n\u00a0\u0111\u1ed5i lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/span><\/p>\n H\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1 v\u00e0 th\u1ee7 t\u1ee5c\u00a0\u0111\u0103ng k\u00fd kinh doanh\u00a0\u0111\u1ec3 th\u00e0nh l\u1eadp c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p<\/a><\/span><\/p>\n1. \u0110\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed<\/strong><\/span><\/h2>\n
\n<\/em>2. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng ho\u1eb7c s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd kinh doanh \u0111\u1ec3 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed.
\n<\/em>3. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd nh\u01b0 h\u1ed3 s\u01a1 n\u1ed9p b\u1eb1ng b\u1ea3n gi\u1ea5y\u201d<\/em><\/span><\/p>\n2. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed h\u1ee3p l\u1ec7<\/strong><\/span><\/h2>\n
\n
3. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p qua m\u1ea1ng \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng ch\u1eef k\u00fd s\u1ed1 c\u00f4ng c\u1ed9ng<\/strong><\/span><\/h2>\n
4. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd doanh nghi\u1ec7p s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n \u0111\u0103ng k\u00fd kinh doanh<\/strong><\/span><\/h2>\n