{"id":17098,"date":"2015-11-02T10:31:47","date_gmt":"2015-11-02T10:31:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17098"},"modified":"2016-12-13T09:44:26","modified_gmt":"2016-12-13T09:44:26","slug":"quy-dinh-ve-viec-su-dung-hoa-don-xuat-khau-hang-hoa","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17098","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a"},"content":{"rendered":"

\"Quy<\/h2>\n

Hi\u1ec7n nay, c\u00f3 r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i, ho\u1eb7c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a v\u00e0o khu ch\u1ebf xu\u1ea5t. V\u1eady, quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, xu\u1ea5t h\u00e0ng v\u00e0o khu ch\u1ebf xu\u1ea5t nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u v\u1edbi c\u00e1c b\u1ea1n:<\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a.<\/strong><\/span><\/p>\n

1. Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/span><\/h2>\n

1.1. Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u\u00a0<\/strong><\/span><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft t\u1ea1i Kho\u1ea3n 3 \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a> nh\u01b0 sau:<\/span><\/p>\n

“3. T\u1eeb ng\u00e0y 1\/6\/2014, c\u01a1 quan thu\u1ebf kh\u00f4ng ti\u1ebfp nh\u1eadn Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u0111\u00e3 \u0111\u1eb7t in v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 153\/2010\/TT-BTC ng\u00e0y 28\/9\/2010, Th\u00f4ng t\u01b0 s\u1ed1 64\/2013\/TT-BTC ng\u00e0y 15\/5\/2013 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 v\u1eabn c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng th\u00ec \u0111\u0103ng k\u00fd s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00f2n t\u1ed3n v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/7\/2014 (M\u1eabu s\u1ed1 3.12 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). T\u1eeb ng\u00e0y 01\/8\/2014, c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00f2n t\u1ed3n \u0111\u00e3 \u0111\u0103ng k\u00fd theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng. C\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u ch\u01b0a \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u0103ng k\u00fd sau ng\u00e0y 31\/7\/2014 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ee7y h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng cho ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.”<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean, t\u1eeb ng\u00e0y 1\/6 \/2014 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u \u0111\u00e3 ph\u00e1t \u00a0h\u00e0nh<\/strong>\u00a0m\u00e0 v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng ti\u1ebfp th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u c\u00f2n t\u1ed3n v\u00e0 g\u1eedi \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng ti\u1ebfp.<\/span><\/p>\n

1.2. Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n thay th\u1ebf h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u\u00a0<\/strong><\/span><\/h2>\n