{"id":16658,"date":"2015-10-30T09:58:51","date_gmt":"2015-10-30T09:58:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16658"},"modified":"2016-12-12T08:01:19","modified_gmt":"2016-12-12T08:01:19","slug":"hoa-don-dien-tu-co-ma-xac-thuc-cua-co-quan-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16658","title":{"rendered":"Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf"},"content":{"rendered":"

\"Hoa<\/h2>\n

Theo d\u1ef1 ki\u1ebfn c\u1ee7a ng\u00e0nh thu\u1ebf, t\u1eeb n\u0103m 2016 c\u00e1c doanh nghi\u1ec7p t\u1ea1i \u0111\u1ecba b\u00e0n H\u00e0 N\u1ed9i v\u00e0 TP. HCM s\u1ebd th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf. Vi\u1ec7c th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ebd mang \u00a0l\u1ea1i nhi\u1ec1u l\u1ee3i \u00a0\u00edch cho doanh nghi\u1ec7p, c\u0169ng nh\u01b0 ti\u1ec7n vi\u1ec7c qu\u1ea3n l\u00fd v\u1ec1 h\u00f3a \u0111\u01a1n cho c\u01a1 quan ch\u1ee9c n\u0103ng. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/span><\/p>\n

\u00a0H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong><\/span><\/span><\/h2>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd :\u00a0Th\u00f4ng t\u01b0 32\/2011\/TT-BTC<\/a><\/span><\/p>\n

1. Kh\u00e1i ni\u1ec7m<\/span><\/h2>\n

– H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 32\/2011\/TT-BTC<\/strong>.<\/span><\/p>\n

\u2013 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u2013 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> g\u1ed3m c\u00e1c lo\u1ea1i: h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u; h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; h\u00f3a \u0111\u01a1n kh\u00e1c g\u1ed3m: tem, v\u00e9, th\u1ebb, phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026; phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng, ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

\u2013 H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc: X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a \u0111\u01a1n theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t.<\/span><\/p>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau<\/span><\/h2>\n

a) C\u00f3 s\u1ef1 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 tin c\u1eady v\u1ec1 t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb khi th\u00f4ng tin \u0111\u01b0\u1ee3c t\u1ea1o ra \u1edf d\u1ea1ng cu\u1ed1i c\u00f9ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 t\u00ednh to\u00e0n v\u1eb9n l\u00e0 th\u00f4ng tin c\u00f2n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u01b0a b\u1ecb thay \u0111\u1ed5i, ngo\u00e0i nh\u1eefng thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, l\u01b0u tr\u1eef ho\u1eb7c hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>.<\/span><\/p>\n

c) Th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 truy c\u1eadp, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi d\u1ea1ng ho\u00e0n ch\u1ec9nh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

3. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n<\/span><\/h2>\n

Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi b\u00e1n) kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n a) L\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf; ho\u1eb7c l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 s\u1eed d\u1ee5ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng.<\/span><\/p>\n

b) C\u00f3 \u0111\u1ecba \u0111i\u1ec3m, c\u00e1c \u0111\u01b0\u1eddng truy\u1ec1n t\u1ea3i th\u00f4ng tin, m\u1ea1ng th\u00f4ng tin, thi\u1ebft b\u1ecb truy\u1ec1n tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u khai th\u00e1c, ki\u1ec3m so\u00e1t, x\u1eed l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>;<\/span><\/p>\n

c) C\u00f3 \u0111\u1ed9i ng\u0169 ng\u01b0\u1eddi th\u1ef1c thi \u0111\u1ee7 tr\u00ecnh \u0111\u1ed9, kh\u1ea3 n\u0103ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi y\u00eau c\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1edfi t\u1ea1o, l\u1eadp, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) C\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0111) C\u00f3 ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n v\u00e0o ph\u1ea7n m\u1ec1m (ho\u1eb7c c\u01a1 s\u1edf d\u1eef li\u1ec7u) k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

e) C\u00f3 c\u00e1c quy tr\u00ecnh sao l\u01b0u d\u1eef li\u1ec7u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng l\u01b0u tr\u1eef bao g\u1ed3m:<\/span>
\n \u2013 H\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1eef li\u1ec7u ph\u1ea3i \u0111\u00e1p \u1ee9ng ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ee9ng minh l\u00e0 t\u01b0\u01a1ng th\u00edch v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1eef li\u1ec7u;<\/span>
\n \u2013 C\u00f3 quy tr\u00ecnh sao l\u01b0u v\u00e0 ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u khi h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1: \u0111\u1ea3m b\u1ea3o sao l\u01b0u d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra c\u00e1c v\u1eadt mang tin ho\u1eb7c sao l\u01b0u tr\u1ef1c tuy\u1ebfn to\u00e0n b\u1ed9 d\u1eef li\u1ec7u.<\/span><\/p>\n

4.\u00a0M\u1ed9t s\u1ed1 l\u1ee3i \u00edch c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/h2>\n

\u2013 Kh\u00f4ng m\u1ea5t nhi\u1ec1u th\u1eddi gian trong vi\u1ec7c \u0111\u1eb7t in, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u2013 Gi\u1ea3m chi ph\u00ed in h\u00f3a \u0111\u01a1n v\u00e0 chi ph\u00ed b\u01b0u \u0111i\u1ec7n g\u1eedi, b\u1ea3o qu\u1ea3n, l\u01b0u tr\u1eef ho\u00e1 \u0111\u01a1n\u2026 so v\u1edbi s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n gi\u1ea5y, t\u1eeb \u0111\u00f3, gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m chi ph\u00ed, n\u00e2ng cao hi\u1ec7u qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh.<\/span><\/p>\n

\u2013 Thu\u1eadn ti\u1ec7n cho vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n; \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u. \u01afu \u0111i\u1ec3m c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 qu\u00e1 tr\u00ecnh x\u1eed l\u00fd nhanh, th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong> \u0111\u01b0\u1ee3c li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp v\u00e0o h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n v\u00e0 h\u1ec7 th\u1ed1ng thanh to\u00e1n c\u1ee7a doanh nghi\u1ec7p mua b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/span><\/p>\n

\u2013 Vi\u1ec7c l\u1eadp, g\u1eedi\/nh\u1eadn h\u00f3a \u0111\u01a1n cho Kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nhanh ch\u00f3ng th\u00f4ng qua c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed m\u00e0 kh\u00f4ng ph\u1ea3i g\u1eedi h\u00f3a \u0111\u01a1n qua \u0111\u01b0\u1eddng b\u01b0u \u0111i\u1ec7n ho\u1eb7c nh\u00e0 v\u1eadn chuy\u1ec3n.<\/span><\/p>\n

\u2013 Gi\u1ea3m r\u1ee7i ro m\u1ea5t, ch\u00e1y h\u00f3a \u0111\u01a1n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea1t li\u00ean quan\u2026<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, g\u1eedi, nh\u1eadn, l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/p>\n","protected":false},"author":7,"featured_media":17116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2030],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16658"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16658"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16658\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17116"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16658"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16658"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}