{"id":2114,"date":"2015-07-14T04:27:59","date_gmt":"2015-07-14T04:27:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2114"},"modified":"2015-08-13T03:16:58","modified_gmt":"2015-08-13T03:16:58","slug":"thong-tu-so-392014tt-btc-quy-dinh-ve-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2114","title":{"rendered":"Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 H\u00f3a \u0111\u01a1n"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn thi h\u00e0nh ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 v\u00e0 ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP<\/a> ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, cung \u1ee9ng d\u1ecbch v\u1ee5 ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 03 n\u0103m 2014. Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01 th\u00e1ng 06 n\u0103m 2014.<\/span><\/p>\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 39\/2014<\/strong>\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2014<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af
\nH\u01af\u1edaNG D\u1eaaN THI H\u00c0NH NGH\u1eca \u0110\u1ecaNH S\u1ed0 51\/2010\/N\u0110-CP NG\u00c0Y 14 TH\u00c1NG 5 N\u0102M 2010 V\u00c0 NGH\u1eca \u0110\u1ecaNH S\u1ed0 04\/2014\/N\u0110-CP NG\u00c0Y 17 TH\u00c1NG 01 N\u0102M 2014 C\u1ee6A CH\u00cdNH PH\u1ee6 QUY \u0110\u1ecaNH V\u1ec0 H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG H\u00d3A, CUNG \u1ee8NG D\u1ecaCH V\u1ee4<\/span><\/strong><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 78\/2006\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 21\/2012\/QH13 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2012;
\nC\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 03\/2003\/QH11 ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003;
\nC\u0103n c\u1ee9 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 13\/2008\/QH12 ng\u00e0y 03 th\u00e1ng 6 n\u0103m 2008 v\u00e0 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng s\u1ed1 31\/2013\/QH13 ng\u00e0y 19 th\u00e1ng 6 n\u0103m 2013;
\nC\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed s\u1ed1 51\/2005\/QH11 ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005;
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5; Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17 th\u00e1ng 01 n\u0103m 2014 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7;
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/2013\/N\u0110-CP ng\u00e0y 23 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;
\nTheo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,
\nB\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/p>\n

Ch\u01b0\u01a1ng I<\/span><\/strong><\/span><\/p>\n

H\u01af\u1edaNG D\u1eaaN CHUNG<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/strong>
\nTh\u00f4ng t\u01b0 n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 h\u00f3a \u0111\u01a1n); nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; quy\u1ec1n, ngh\u0129a v\u1ee5 v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n; ki\u1ec3m tra, thanh tra v\u1ec1 h\u00f3a \u0111\u01a1n.
\n\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/strong>
\n1. Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, g\u1ed3m:
\na) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n Vi\u1ec7t Nam kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c b\u00e1n ra n\u01b0\u1edbc ngo\u00e0i;
\nb) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kinh doanh b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam ho\u1eb7c s\u1ea3n xu\u1ea5t kinh doanh \u1edf Vi\u1ec7t Nam b\u00e1n h\u00e0ng ra n\u01b0\u1edbc ngo\u00e0i;
\nc) T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n Vi\u1ec7t Nam ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 t\u1ea1i Vi\u1ec7t Nam.
\n2. T\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c trung gian cung \u1ee9ng gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.
\n3. T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.
\n4. C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.
\n\u0110i\u1ec1u 3. Lo\u1ea1i v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n<\/strong>
\n1. H\u00f3a \u0111\u01a1n l\u00e0 ch\u1ee9ng t\u1eeb do ng\u01b0\u1eddi b\u00e1n l\u1eadp, ghi nh\u1eadn th\u00f4ng tin b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n2. C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n:
\na) H\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (m\u1eabu s\u1ed1 3.1 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.1 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb trong c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:
\n– B\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba;
\n– Ho\u1ea1t \u0111\u1ed9ng v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf;
\n– Xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u;
\n– Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.
\nb) H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng d\u00f9ng cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y:
\n– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n khai, t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u1ed9i \u0111\u1ecba, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c coi nh\u01b0 xu\u1ea5t kh\u1ea9u, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i (m\u1eabu s\u1ed1 3.2 Ph\u1ee5 l\u1ee5c 3 v\u00e0 m\u1eabu s\u1ed1 5.2 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\n– T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d (m\u1eabu s\u1ed1 5.3 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nV\u00ed d\u1ee5:
\n– Doanh nghi\u1ec7p A l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p A s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u ra n\u01b0\u1edbc ngo\u00e0i.
\n– Doanh nghi\u1ec7p B l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u1eeba c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan. Doanh nghi\u1ec7p B s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng trong n\u01b0\u1edbc v\u00e0 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0o khu phi thu\u1ebf quan.
\n– Doanh nghi\u1ec7p C l\u00e0 doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t b\u00e1n h\u00e0ng v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 b\u00e1n h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i (ngo\u00e0i l\u00e3nh th\u1ed5 Vi\u1ec7t Nam) th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cD\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.
\n– Doanh nghi\u1ec7p D l\u00e0 doanh nghi\u1ec7p khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong n\u01b0\u1edbc, cho khu phi thu\u1ebf quan, khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a ra n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p D s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.
\nc) H\u00f3a \u0111\u01a1n kh\u00e1c g\u1ed3m: tem; v\u00e9; th\u1ebb; phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026
\nd) 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.
\n3. H\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n.
\nH\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c sau:
\na) H\u00f3a \u0111\u01a1n t\u1ef1 in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c kinh doanh t\u1ef1 in ra tr\u00ean c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;
\nb) H\u00f3a \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 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 theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;
\nc) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in l\u00e0 h\u00f3a \u0111\u01a1n do c\u00e1c t\u1ed5 ch\u1ee9c \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ho\u1eb7c do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in theo m\u1eabu \u0111\u1ec3 c\u1ea5p, b\u00e1n cho c\u00e1c t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n.
\n4. C\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u01b0 h\u00f3a \u0111\u01a1n g\u1ed3m phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9, phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd (m\u1eabu s\u1ed1 5.4 v\u00e0 5.5 Ph\u1ee5 l\u1ee5c 5 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\n\u0110i\u1ec1u 4. N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/strong>
\n1. N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean c\u00f9ng m\u1ed9t m\u1eb7t gi\u1ea5y.
\na) T\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n.
\nT\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n th\u1ec3 hi\u1ec7n tr\u00ean m\u1ed7i t\u1edd h\u00f3a \u0111\u01a1n. V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG, H\u00d3A \u0110\u01a0N B\u00c1N H\u00c0NG\u2026
\nTr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n c\u00f2n d\u00f9ng nh\u01b0 m\u1ed9t ch\u1ee9ng t\u1eeb c\u1ee5 th\u1ec3 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ho\u1eb7c b\u00e1n h\u00e0ng th\u00ec c\u00f3 th\u1ec3 \u0111\u1eb7t th\u00eam t\u00ean kh\u00e1c k\u00e8m theo, nh\u01b0ng ph\u1ea3i ghi sau t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n v\u1edbi c\u1ee1 ch\u1eef nh\u1ecf h\u01a1n ho\u1eb7c ghi trong ngo\u1eb7c \u0111\u01a1n. V\u00ed d\u1ee5: H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG – PHI\u1ebeU B\u1ea2O H\u00c0NH, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG (PHI\u1ebeU B\u1ea2O H\u00c0NH), H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG – PHI\u1ebeU THU TI\u1ec0N, H\u00d3A \u0110\u01a0N GI\u00c1 TR\u1eca GIA T\u0102NG (PHI\u1ebeU THU TI\u1ec0N) \u2026
\nb) K\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n v\u00e0 k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.
\nK\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 th\u00f4ng tin th\u1ec3 hi\u1ec7n k\u00fd hi\u1ec7u t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, s\u1ed1 li\u00ean, s\u1ed1 th\u1ee9 t\u1ef1 m\u1eabu trong m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n (m\u1ed9t lo\u1ea1i h\u00f3a \u0111\u01a1n c\u00f3 th\u1ec3 c\u00f3 nhi\u1ec1u m\u1eabu).
\nK\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n l\u00e0 d\u1ea5u hi\u1ec7u ph\u00e2n bi\u1ec7t h\u00f3a \u0111\u01a1n b\u1eb1ng h\u1ec7 th\u1ed1ng ch\u1eef c\u00e1i ti\u1ebfng Vi\u1ec7t v\u00e0 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m.
\n\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, 02 ch\u1eef s\u1ed1 cu\u1ed1i c\u1ee7a n\u0103m l\u00e0 n\u0103m in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in, 02 ch\u1eef s\u1ed1 cu\u1ed1i l\u00e0 n\u0103m b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n ghi tr\u00ean th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u1eb7c n\u0103m h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c in ra.
\nV\u00ed d\u1ee5: Doanh nghi\u1ec7p X th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0o ng\u00e0y 7\/6\/2014 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n l\u00e0 500 s\u1ed1, t\u1eeb s\u1ed1 201 \u0111\u1ebfn h\u1ebft s\u1ed1 700. \u0110\u1ebfn h\u1ebft n\u0103m 2014, doanh nghi\u1ec7p X ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. N\u0103m 2015, doanh nghi\u1ec7p X \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng cho \u0111\u1ebfn h\u1ebft 500 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t n\u00eau tr\u00ean.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p X kh\u00f4ng mu\u1ed1n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u1ef1c hi\u1ec7n Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi theo quy \u0111\u1ecbnh.
\nc) T\u00ean li\u00ean h\u00f3a \u0111\u01a1n.
\nLi\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c t\u1edd trong c\u00f9ng m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n. M\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 t\u1eeb 2 li\u00ean tr\u1edf l\u00ean v\u00e0 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 9 li\u00ean, trong \u0111\u00f3:
\n+ Li\u00ean 1: L\u01b0u.
\n+ Li\u00ean 2: Giao cho ng\u01b0\u1eddi mua.
\nC\u00e1c li\u00ean t\u1eeb li\u00ean th\u1ee9 3 tr\u1edf \u0111i \u0111\u01b0\u1ee3c \u0111\u1eb7t t\u00ean theo c\u00f4ng d\u1ee5ng c\u1ee5 th\u1ec3 m\u00e0 ng\u01b0\u1eddi t\u1ea1o h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh. Ri\u00eang h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p l\u1ebb ph\u1ea3i c\u00f3 3 li\u00ean, trong \u0111\u00f3 li\u00ean 3 l\u00e0 li\u00ean l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.
\n\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1o, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u00f3 t\u1eeb 3 li\u00ean tr\u1edf l\u00ean, trong \u0111\u00f3, giao cho ng\u01b0\u1eddi mua 2 li\u00ean: li\u00ean 2 \u201cgiao cho ng\u01b0\u1eddi mua\u201d v\u00e0 m\u1ed9t li\u00ean d\u00f9ng \u0111\u1ec3 \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kinh doanh c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng ch\u1ec9 t\u1ea1o h\u00f3a \u0111\u01a1n 2 li\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n mua t\u00e0i s\u1ea3n thu\u1ed9c lo\u1ea1i ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng (\u00f4 t\u00f4, xe m\u00e1y\u2026) v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u00e0 li\u00ean 2 c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ea3i l\u01b0u t\u1ea1i c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u0103ng k\u00fd t\u00e0i s\u1ea3n (v\u00ed d\u1ee5: c\u01a1 quan c\u00f4ng an\u2026) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng c\u00e1c ch\u1ee9ng t\u1eeb sau \u0111\u1ec3 h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n, k\u00ea khai, kh\u1ea5u tr\u1eeb thu\u1ebf, quy\u1ebft to\u00e1n v\u1ed1n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh: Li\u00ean 2 h\u00f3a \u0111\u01a1n (b\u1ea3n ch\u1ee5p c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n), ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh, bi\u00ean lai tr\u01b0\u1edbc b\u1ea1 (li\u00ean 2, b\u1ea3n ch\u1ee5p) li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd.
\nd) S\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n.
\nS\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a h\u00f3a \u0111\u01a1n l\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 theo d\u00e3y s\u1ed1 t\u1ef1 nhi\u00ean trong k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, g\u1ed3m 7 ch\u1eef s\u1ed1 trong m\u1ed9t k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n.
\n\u0111) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;
\ne) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;
\ng) T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.
\n\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ngo\u00e0i d\u00f2ng \u0111\u01a1n gi\u00e1 l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.
\nh) Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n k\u00fd v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean, d\u1ea5u ng\u01b0\u1eddi b\u00e1n (n\u1ebfu c\u00f3) v\u00e0 ng\u00e0y, th\u00e1ng, n\u0103m l\u1eadp h\u00f3a \u0111\u01a1n.
\ni) T\u00ean t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n.
\nTr\u00ean h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.
\nk) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n; ch\u1eef vi\u1ebft tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u th\u00ec c\u00e1c doanh nghi\u1ec7p \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng ch\u1eef vi\u1ebft l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u v\u00e0 d\u1ea5u ph\u1ea9y (,), d\u1ea5u ch\u1ea5m (.) \u0111\u1ec3 ph\u00e2n c\u00e1ch ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n nh\u01b0 tr\u00ean. D\u00f2ng t\u1ed5ng ti\u1ec1n thanh to\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ghi b\u1eb1ng ch\u1eef. C\u00e1c ch\u1eef vi\u1ebft kh\u00f4ng d\u1ea5u tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng d\u1eabn t\u1edbi c\u00e1ch hi\u1ec3u sai l\u1ec7ch n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n. Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng ch\u1eef vi\u1ebft tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 ch\u1eef ti\u1ebfng Vi\u1ec7t kh\u00f4ng d\u1ea5u v\u00e0 ch\u1eef s\u1ed1 s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch s\u1ed1 t\u1ef1 nhi\u00ean l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb tr\u00ean h\u00f3a \u0111\u01a1n, c\u00e1c doanh nghi\u1ec7p ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c c\u1ee7a n\u1ed9i dung h\u00f3a \u0111\u01a1n l\u1eadp theo c\u00e1ch ghi ch\u1eef vi\u1ebft, ch\u1eef s\u1ed1 \u0111\u00e3 \u0111\u0103ng k\u00fd.
\nM\u1ed7i m\u1eabu h\u00f3a \u0111\u01a1n s\u1eed d\u1ee5ng c\u1ee7a m\u1ed9t t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i c\u00f3 c\u00f9ng k\u00edch th\u01b0\u1edbc (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n t\u1ef1 in tr\u00ean m\u00e1y t\u00ednh ti\u1ec1n \u0111\u01b0\u1ee3c in t\u1eeb gi\u1ea5y cu\u1ed9n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u1ed1 \u0111\u1ecbnh \u0111\u1ed9 d\u00e0i, \u0111\u1ed9 d\u00e0i c\u1ee7a h\u00f3a \u0111\u01a1n ph\u1ee5 thu\u1ed9c v\u00e0o \u0111\u1ed9 d\u00e0i c\u1ee7a danh m\u1ee5c h\u00e0ng h\u00f3a b\u00e1n ra).
\n2. N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.
\na) Ngo\u00e0i n\u1ed9i dung b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c th\u00f4ng tin kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ec3 c\u1ea3 t\u1ea1o l\u00f4-g\u00f4, h\u00ecnh \u1ea3nh trang tr\u00ed ho\u1eb7c qu\u1ea3ng c\u00e1o.
\nb) C\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n.
\n3. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c:
\na) T\u1ed5 ch\u1ee9c kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 th\u1ec3 t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n trong tr\u01b0\u1eddng h\u1ee3p sau: h\u00f3a \u0111\u01a1n \u0111i\u1ec7n; h\u00f3a \u0111\u01a1n n\u01b0\u1edbc; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng; h\u00f3a \u0111\u01a1n d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.
\nb) C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y:
\n– H\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh si\u00eau th\u1ecb, trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi mua, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n.
\n– \u0110\u1ed1i v\u1edbi tem, v\u00e9: Tr\u00ean tem, v\u00e9 c\u00f3 m\u1ec7nh gi\u00e1 in s\u1eb5n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ch\u1eef k\u00fd ng\u01b0\u1eddi mua.
\n– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ch\u1ea5p h\u00e0nh t\u1ed1t ph\u00e1p lu\u1eadt thu\u1ebf, c\u0103n c\u1ee9 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh, ph\u01b0\u01a1ng th\u1ee9c t\u1ed5 ch\u1ee9c b\u00e1n h\u00e0ng, c\u00e1ch th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p v\u00e0 tr\u00ean c\u01a1 s\u1edf \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, C\u1ee5c thu\u1ebf xem x\u00e9t v\u00e0 c\u00f3 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn h\u00f3a \u0111\u01a1n kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 ti\u00eau th\u1ee9c \u201cd\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n\u201d.
\n– C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/strong><\/span><\/p>\n

T\u1ea0O V\u00c0 PH\u00c1T H\u00c0NH H\u00d3A \u0110\u01a0N<\/span><\/strong><\/span><\/p>\n

\u0110i\u1ec1u 5. Nguy\u00ean t\u1eafc t\u1ea1o h\u00f3a \u0111\u01a1n<\/strong>
\n1. T\u1ea1o h\u00f3a \u0111\u01a1n l\u00e0 ho\u1ea1t \u0111\u1ed9ng l\u00e0m ra m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh th\u1ec3 hi\u1ec7n b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.
\n2. T\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau (h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 n\u00e0y.
\na) T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp ho\u1eb7c \u0111ang ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.
\nb) T\u1ed5 ch\u1ee9c kinh doanh \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.
\nc) T\u1ed5 ch\u1ee9c kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y nh\u01b0ng kh\u00f4ng t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.
\nd) T\u1ed5 ch\u1ee9c n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y v\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 n\u00e0y.
\n\u0111) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n); h\u1ed9, c\u00e1 nh\u00e2n kinh doanh; t\u1ed5 ch\u1ee9c v\u00e0 doanh nghi\u1ec7p kh\u00e1c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c t\u1ef1 in, \u0111\u1eb7t in h\u00f3a \u0111\u01a1n mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.
\ne) C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 6 nh\u01b0ng kh\u00f4ng t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in ho\u1eb7c mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf.
\ng) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p; h\u1ed9, c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb.
\n3. T\u1ed5 ch\u1ee9c khi t\u1ea1o h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u01b0\u1ee3c t\u1ea1o tr\u00f9ng s\u1ed1 h\u00f3a \u0111\u01a1n trong c\u00f9ng k\u00fd hi\u1ec7u.
\n4. Ch\u1ea5t l\u01b0\u1ee3ng gi\u1ea5y v\u00e0 m\u1ef1c vi\u1ebft ho\u1eb7c in tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1eddi gian l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 k\u1ebf to\u00e1n.
\n\u0110i\u1ec1u 6. T\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in<\/strong>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in
\na) C\u00e1c doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in k\u1ec3 t\u1eeb khi c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf g\u1ed3m:
\n– Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, khu ch\u1ebf xu\u1ea5t, khu c\u00f4ng ngh\u1ec7 cao.
\n– C\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 s\u1ea3n xu\u1ea5t, kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.
\n– Doanh nghi\u1ec7p, Ng\u00e2n h\u00e0ng c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean t\u00ednh theo s\u1ed1 v\u1ed1n \u0111\u00e3 th\u1ef1c g\u00f3p \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, bao g\u1ed3m c\u1ea3 Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh c\u00f3 th\u1ef1c hi\u1ec7n k\u00ea khai, n\u1ed9p thu\u1ebf GTGT.
\nV\u00ed d\u1ee5: T\u1eadp \u0111o\u00e0n vi\u1ec5n th\u00f4ng VT, tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i H\u00e0 N\u1ed9i, c\u00f3 m\u1ee9c v\u1ed1n \u0111i\u1ec1u l\u1ec7 tr\u00ean 15 t\u1ef7 \u0111\u1ed3ng \u0111\u00e3 th\u1ef1c g\u00f3p t\u00ednh \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n. T\u1eadp \u0111o\u00e0n \u0111\u00e3 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec c\u00e1c Chi nh\u00e1nh, \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c T\u1eadp \u0111o\u00e0n \u1edf kh\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 v\u1edbi T\u1eadp \u0111o\u00e0n th\u1ef1c hi\u1ec7n khai, n\u1ed9p thu\u1ebf GTGT t\u1ea1i c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 c\u0169ng \u0111\u01b0\u1ee3c t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in.
\nb) Doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp t\u1eeb ng\u00e0y Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, d\u1ecbch v\u1ee5 c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 1 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean ghi tr\u00ean h\u00f3a \u0111\u01a1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 n\u1ebfu c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:
\n– \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf;
\n– C\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;
\n– C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (m\u00e1y t\u00ednh, m\u00e1y in, m\u00e1y t\u00ednh ti\u1ec1n) \u0111\u1ea3m b\u1ea3o cho vi\u1ec7c in v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;
\n– L\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n v\u00e0 c\u00f3 ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng d\u1eef li\u1ec7u t\u1eeb ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu v\u00e0 k\u00ea khai tr\u00ean T\u1edd khai thu\u1ebf GTGT g\u1eedi c\u01a1 quan thu\u1ebf.
\n– Kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf ho\u1eb7c \u0111\u00e3 b\u1ecb x\u1eed ph\u1ea1t v\u00e0 \u0111\u00e3 ch\u1ea5p h\u00e0nh x\u1eed ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf m\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf d\u01b0\u1edbi n\u0103m m\u01b0\u01a1i (50) tri\u1ec7u \u0111\u1ed3ng trong v\u00f2ng ba tr\u0103m s\u00e1u m\u01b0\u01a1i l\u0103m (365) ng\u00e0y t\u00ednh li\u00ean t\u1ee5c t\u1eeb ng\u00e0y th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n t\u1ef1 in l\u1ea7n \u0111\u1ea7u tr\u1edf v\u1ec1 tr\u01b0\u1edbc.
\n– C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in (M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c nh\u1eadn \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 \u00fd ki\u1ebfn v\u1ec1 \u0111i\u1ec1u ki\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in c\u1ee7a doanh nghi\u1ec7p (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nc) T\u1ed5 ch\u1ee9c n\u00eau t\u1ea1i \u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n n\u00e0y tr\u01b0\u1edbc khi t\u1ea1o h\u00f3a \u0111\u01a1n ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh n\u00e0y.
\nQuy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:
\n– T\u00ean h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (m\u00e1y t\u00ednh, m\u00e1y in, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng) d\u00f9ng \u0111\u1ec3 in h\u00f3a \u0111\u01a1n;
\n– B\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt ho\u1eb7c t\u00ean nh\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt t\u1ef1 in h\u00f3a \u0111\u01a1n;
\n– Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c li\u00ean quan vi\u1ec7c t\u1ea1o, l\u1eadp, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n t\u1ef1 in trong n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c;
\n– M\u1eabu c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n t\u1ef1 in c\u00f9ng v\u1edbi m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a m\u1ed7i lo\u1ea1i ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau th\u1ee9c \u0111\u1ec3 khi l\u1eadp \u0111\u1ea3m b\u1ea3o \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.
\n2. T\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in s\u1eed d\u1ee5ng ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 in h\u00f3a \u0111\u01a1n t\u1eeb c\u00e1c thi\u1ebft b\u1ecb tin h\u1ecdc, m\u00e1y t\u00ednh ti\u1ec1n ho\u1eb7c c\u00e1c lo\u1ea1i m\u00e1y kh\u00e1c \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc:
\n– Vi\u1ec7c \u0111\u00e1nh s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ef1 \u0111\u1ed9ng. M\u1ed7i li\u00ean c\u1ee7a m\u1ed9t s\u1ed1 h\u00f3a \u0111\u01a1n ch\u1ec9 \u0111\u01b0\u1ee3c in ra m\u1ed9t l\u1ea7n, n\u1ebfu in ra t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i ph\u1ea3i th\u1ec3 hi\u1ec7n l\u00e0 b\u1ea3n sao (copy).
\n– Ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng \u0111\u1ec3 in h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o y\u00eau c\u1ea7u v\u1ec1 b\u1ea3o m\u1eadt b\u1eb1ng vi\u1ec7c ph\u00e2n quy\u1ec1n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng, ng\u01b0\u1eddi kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n quy\u1ec1n s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u01b0\u1ee3c can thi\u1ec7p l\u00e0m thay \u0111\u1ed5i d\u1eef li\u1ec7u tr\u00ean \u1ee9ng d\u1ee5ng.
\n3. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.
\na) \u0110i\u1ec1u ki\u1ec7n
\nT\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh (gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p), trong \u0111\u00f3 c\u00f3 ng\u00e0nh ngh\u1ec1 l\u1eadp tr\u00ecnh m\u00e1y vi t\u00ednh ho\u1eb7c xu\u1ea5t b\u1ea3n ph\u1ea7n m\u1ec1m, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c t\u1ef1 cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng.
\nb) Tr\u00e1ch nhi\u1ec7m
\n– \u0110\u1ea3m b\u1ea3o ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n cung c\u1ea5p cho m\u1ed9t \u0111\u01a1n v\u1ecb tu\u00e2n th\u1ee7 \u0111\u00fang nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 t\u1ef1 in h\u00f3a \u0111\u01a1n; kh\u00f4ng in gi\u1ea3 h\u00f3a \u0111\u01a1n tr\u00f9ng v\u1edbi c\u00e1c m\u1eabu trong ph\u1ea7n m\u1ec1m \u0111\u00e3 cung c\u1ea5p cho doanh nghi\u1ec7p
\n– L\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung c\u1ea5p ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. N\u1ed9i dung b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.7 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nB\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo qu\u00fd. B\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ng\u1eebng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec k\u1ef3 b\u00e1o c\u00e1o in h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o cu\u1ed1i \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ng\u1eebng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng sau c\u1ee7a th\u00e1ng ng\u1eebng ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n sau khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi gian b\u00e1o c\u00e1o t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1eb7c b\u1eaft \u0111\u1ea7u l\u1ea1i ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ebfn h\u1ebft qu\u00fd t\u00f9y theo th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n l\u00e0 t\u1ed5 ch\u1ee9c \u1edf n\u01b0\u1edbc ngo\u00e0i ho\u1eb7c doanh nghi\u1ec7p t\u1ef1 t\u1ea1o ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec kh\u00f4ng ph\u1ea3i b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n.
\nC\u01a1 quan thu\u1ebf nh\u1eadn b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0a c\u00e1c d\u1eef li\u1ec7u l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.
\n4. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 r\u1ee7i ro cao v\u1ec1 thu\u1ebf theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 kh\u00f4ng mua h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in d\u01b0\u1edbi h\u00ecnh th\u1ee9c nh\u01b0 sau: Doanh nghi\u1ec7p v\u00e0o Trang Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf (T\u1ed5ng c\u1ee5c Thu\u1ebf ho\u1eb7c C\u1ee5c thu\u1ebf) v\u00e0 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, \u0111\u1ea3m b\u1ea3o c\u01a1 quan thu\u1ebf ki\u1ec3m so\u00e1t \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n t\u1ef1 in \u0111\u00e3 l\u1eadp c\u1ee7a doanh nghi\u1ec7p.
\n\u0110i\u1ec1u 7. T\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>
\n1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \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.
\n2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.
\n3. Vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.
\n\u0110i\u1ec1u 8. T\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in<\/strong>
\n1. \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in:
\na) T\u1ed5 ch\u1ee9c kinh doanh m\u1edbi th\u00e0nh l\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y n\u1ebfu kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in th\u00ec \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.
\nb) T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11 v\u00e0 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.
\nTr\u01b0\u1edbc khi \u0111\u1eb7t in h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u, t\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p ph\u1ea3i g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ec1 ngh\u1ecb s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.14 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nTrong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ph\u1ea3i c\u00f3 Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (M\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nc) C\u1ee5c Thu\u1ebf t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 b\u00e1n v\u00e0 c\u1ea5p cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 11, \u0110i\u1ec1u 12 v\u00e0 \u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 n\u00e0y.
\n2. H\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in ra d\u01b0\u1edbi d\u1ea1ng m\u1eabu in s\u1eb5n ph\u1ea3i c\u00f3 c\u00e1c ti\u00eau th\u1ee9c \u0111\u1ea3m b\u1ea3o khi l\u1eadp h\u00f3a \u0111\u01a1n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 n\u00e0y.
\n\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1eabu h\u00f3a \u0111\u01a1n \u0111\u1eb7t in.
\nT\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n ph\u1ea3i in s\u1eb5n t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf v\u00e0o ti\u00eau th\u1ee9c \u201ct\u00ean, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n\u201d tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh \u0111\u1eb7t in h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c th\u00ec t\u00ean t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i \u0111\u01b0\u1ee3c in s\u1eb5n ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n. C\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u00f3ng d\u1ea5u ho\u1eb7c ghi t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 v\u00e0o ti\u00eau th\u1ee9c \u201ct\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n h\u00e0ng\u201d \u0111\u1ec3 s\u1eed d\u1ee5ng.
\n\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in, t\u00ean C\u1ee5c Thu\u1ebf \u0111\u01b0\u1ee3c in s\u1eb5n ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a t\u1edd h\u00f3a \u0111\u01a1n.
\n3. In h\u00f3a \u0111\u01a1n \u0111\u1eb7t in
\na) H\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u01b0\u1ee3c in theo h\u1ee3p \u0111\u1ed3ng gi\u1eefa t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c C\u1ee5c Thu\u1ebf v\u1edbi t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u n\u00e0y.
\nb) H\u1ee3p \u0111\u1ed3ng in h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt D\u00e2n s\u1ef1. H\u1ee3p \u0111\u1ed3ng ghi c\u1ee5 th\u1ec3 lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (s\u1ed1 th\u1ee9 t\u1ef1 b\u1eaft \u0111\u1ea7u v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 k\u1ebft th\u00fac), k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu, th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a doanh nghi\u1ec7p.
\nc) Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n t\u1ef1 in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u1ec3 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ph\u1ea3i c\u00f3 quy\u1ebft \u0111\u1ecbnh in h\u00f3a \u0111\u01a1n c\u1ee7a th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb. Quy\u1ebft \u0111\u1ecbnh in ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh nh\u01b0 lo\u1ea1i h\u00f3a \u0111\u01a1n, m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n \u0111\u1eb7t in (s\u1ed1 th\u1ee9 t\u1ef1 b\u1eaft \u0111\u1ea7u v\u00e0 s\u1ed1 th\u1ee9 t\u1ef1 k\u1ebft th\u00fac), k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu.
\n4. \u0110i\u1ec1u ki\u1ec7n v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n
\na) \u0110i\u1ec1u ki\u1ec7n
\nT\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n ph\u1ea3i l\u00e0 doanh nghi\u1ec7p c\u00f3 \u0111\u0103ng k\u00fd kinh doanh c\u00f2n hi\u1ec7u l\u1ef1c v\u00e0 c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh in (bao g\u1ed3m c\u1ea3 in xu\u1ea5t b\u1ea3n ph\u1ea9m v\u00e0 kh\u00f4ng ph\u1ea3i xu\u1ea5t b\u1ea3n ph\u1ea9m).
\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp c\u00f3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0 doanh nghi\u1ec7p, c\u00f3 gi\u1ea5y ph\u00e9p ho\u1ea1t \u0111\u1ed9ng ng\u00e0nh in, c\u00f3 m\u00e1y m\u00f3c thi\u1ebft b\u1ecb ng\u00e0nh in th\u00ec \u0111\u01b0\u1ee3c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1eb7t in c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c.
\nb) Tr\u00e1ch nhi\u1ec7m
\n– In h\u00f3a \u0111\u01a1n theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng in \u0111\u00e3 k\u00fd, kh\u00f4ng \u0111\u01b0\u1ee3c giao l\u1ea1i to\u00e0n b\u1ed9 ho\u1eb7c b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong qu\u00e1 tr\u00ecnh in h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c in kh\u00e1c th\u1ef1c hi\u1ec7n;
\n– Qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 t\u00ednh n\u0103ng t\u01b0\u01a1ng t\u1ef1 trong vi\u1ec7c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo th\u1ecfa thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n s\u1eed d\u1ee5ng c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm \u0111\u1ec3 in cho c\u00e1c l\u1ea7n sau th\u00ec ph\u1ea3i ni\u00eam phong l\u01b0u gi\u1eef c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm;
\n– H\u1ee7y h\u00f3a \u0111\u01a1n in th\u1eed, in sai, in tr\u00f9ng, in th\u1eeba, in h\u1ecfng; c\u00e1c b\u1ea3n phim, b\u1ea3n k\u1ebdm v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 c\u00f3 t\u00ednh n\u0103ng t\u01b0\u01a1ng t\u1ef1 trong vi\u1ec7c t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in theo th\u1ecfa thu\u1eadn v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1eb7t in;
\n– Thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n;
\n– L\u1eadp b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. N\u1ed9i dung b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n: t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 t\u1ed5 ch\u1ee9c \u0111\u1eb7t in; lo\u1ea1i, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 in (t\u1eeb s\u1ed1 \u2026 \u0111\u1ebfn s\u1ed1) cho t\u1eebng t\u1ed5 ch\u1ee9c (m\u1eabu s\u1ed1 3.7 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nB\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo qu\u00fd, b\u00e1o c\u00e1o Qu\u00fd I n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/4; qu\u00fd II n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/7, qu\u00fd III n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/10 v\u00e0 qu\u00fd IV n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 30\/01 c\u1ee7a n\u0103m sau.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n th\u00ec k\u1ef3 b\u00e1o c\u00e1o in h\u00f3a \u0111\u01a1n cu\u1ed1i c\u00f9ng b\u1eaft \u0111\u1ea7u t\u1eeb \u0111\u1ea7u k\u1ef3 b\u00e1o c\u00e1o cu\u1ed1i \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m t\u1ed5 ch\u1ee9c nh\u1eadn in ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n, th\u1eddi h\u1ea1n n\u1ed9p b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 20 th\u00e1ng sau c\u1ee7a th\u00e1ng ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c nh\u1eadn in h\u00f3a \u0111\u01a1n m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c c\u00f3 ho\u1ea1t \u0111\u1ed9ng in h\u00f3a \u0111\u01a1n sau khi ng\u1eebng ho\u1ea1t \u0111\u1ed9ng in th\u00ec th\u1eddi gian b\u00e1o c\u00e1o v\u1ec1 vi\u1ec7c nh\u1eadn in h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean t\u00ednh t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u l\u1ea1i ho\u1ea1t \u0111\u1ed9ng in \u0111\u1ebfn h\u1ebft qu\u00fd t\u00f9y theo th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng in.
\nC\u01a1 quan thu\u1ebf nh\u1eadn b\u00e1o c\u00e1o v\u00e0 \u0111\u01b0a c\u00e1c d\u1eef li\u1ec7u l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf trong th\u1eddi h\u1ea1n 03 (ba) ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o.
\n\u0110i\u1ec1u 9. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh<\/strong>
\n1. T\u1ed5 ch\u1ee9c kinh doanh tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, tr\u1eeb h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c mua, c\u1ea5p t\u1ea1i c\u01a1 quan thu\u1ebf, ph\u1ea3i l\u1eadp v\u00e0 g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.5 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y), h\u00f3a \u0111\u01a1n m\u1eabu cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.
\n2. N\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean 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, ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1… \u0111\u1ebfn s\u1ed1…)), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a doanh nghi\u1ec7p in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111\u1eb7t in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c cung \u1ee9ng ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n t\u1ef1 in), t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf (n\u1ebfu c\u00f3) c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed); ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb.
\nC\u0103n c\u1ee9 v\u00e0o nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 vi\u1ec7c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng t\u1eeb 3 th\u00e1ng \u0111\u1ebfn 6 th\u00e1ng t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p.
\nTr\u01b0\u1eddng h\u1ee3p c\u00e1c ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 c\u00e1c chi nh\u00e1nh ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng s\u1eed d\u1ee5ng ch\u1ee9ng t\u1eeb giao d\u1ecbch ki\u00eam h\u00f3a \u0111\u01a1n thu ph\u00ed d\u1ecbch v\u1ee5 t\u1ef1 in th\u00ec g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, \u0111\u0103ng k\u00fd c\u1ea5u tr\u00fac t\u1ea1o s\u1ed1 h\u00f3a \u0111\u01a1n, kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd tr\u01b0\u1edbc s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh.
\n\u0110\u1ed1i v\u1edbi c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u00f3 in s\u1eb5n t\u00ean, \u0111\u1ecba ch\u1ec9 tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 nh\u01b0ng kh\u00f4ng thay \u0111\u1ed5i m\u00e3 s\u1ed1 thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh v\u1eabn c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u1eb7t in th\u00ec th\u1ef1c hi\u1ec7n \u0111\u00f3ng d\u1ea5u t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi v\u00e0o b\u00ean c\u1ea1nh ti\u00eau th\u1ee9c t\u00ean, \u0111\u1ecba ch\u1ec9 \u0111\u00e3 in s\u1eb5n \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng v\u00e0 g\u1eedi th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp (m\u1eabu s\u1ed1 3.13 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\nTr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh d\u1eabn \u0111\u1ebfn thay \u0111\u1ed5i c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, n\u1ebfu t\u1ed5 ch\u1ee9c c\u00f3 nhu c\u1ea7u ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 \u0111\u00f3ng d\u1ea5u \u0111\u1ecba ch\u1ec9 m\u1edbi l\u00ean h\u00f3a \u0111\u01a1n, g\u1eedi b\u1ea3ng k\u00ea h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.10 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 th\u00f4ng b\u00e1o \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin t\u1ea1i th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn (trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng). N\u1ebfu t\u1ed5 ch\u1ee9c kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c s\u1ed1 h\u00f3a \u0111\u01a1n ch\u01b0a s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111i v\u00e0 th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n m\u1edbi v\u1edbi c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn.
\nTr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.
\n3. H\u00f3a \u0111\u01a1n m\u1eabu l\u00e0 b\u1ea3n in th\u1ec3 hi\u1ec7n \u0111\u00fang, \u0111\u1ee7 c\u00e1c ti\u00eau th\u1ee9c tr\u00ean li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n giao cho ng\u01b0\u1eddi mua lo\u1ea1i \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh, c\u00f3 s\u1ed1 h\u00f3a \u0111\u01a1n l\u00e0 m\u1ed9t d\u00e3y c\u00e1c ch\u1eef s\u1ed1 0 v\u00e0 in ho\u1eb7c \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n. H\u00f3a \u0111\u01a1n m\u1eabu k\u00e8m th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh \u0111\u1ec3 g\u1eedi c\u01a1 quan Thu\u1ebf v\u00e0 \u0111\u1ec3 ni\u00eam y\u1ebft t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 li\u00ean giao cho ng\u01b0\u1eddi mua h\u00e0ng.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c khi thay \u0111\u1ed5i t\u00ean, \u0111\u1ecba ch\u1ec9 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n c\u00f2n ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n m\u1eabu ho\u1eb7c c\u00e1c chi nh\u00e1nh tr\u1ef1c thu\u1ed9c s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n v\u1edbi tr\u1ee5 s\u1edf ch\u00ednh khi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u1ee7 h\u00f3a \u0111\u01a1n m\u1eabu th\u00ec \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 01 s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea7u ti\u00ean s\u1eed d\u1ee5ng theo t\u00ean, \u0111\u1ecba ch\u1ec9 m\u1edbi ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. Tr\u00ean h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m m\u1eabu g\u1ea1ch b\u1ecf s\u1ed1 th\u1ee9 t\u1ef1 \u0111\u00e3 in s\u1eb5n v\u00e0 \u0111\u00f3ng ch\u1eef \u201cM\u1eabu\u201d \u0111\u1ec3 l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu. C\u00e1c h\u00f3a \u0111\u01a1n d\u00f9ng l\u00e0m h\u00f3a \u0111\u01a1n m\u1eabu kh\u00f4ng ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (kh\u00f4ng k\u00ea khai v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n).
\n4. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n v\u00e0 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp ch\u1eadm nh\u1ea5t n\u0103m (05) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n v\u00e0 trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y k\u00fd th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n g\u1ed3m c\u1ea3 h\u00f3a \u0111\u01a1n m\u1eabu ph\u1ea3i \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft r\u00f5 r\u00e0ng ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kinh doanh khi g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eeb l\u1ea7n th\u1ee9 2 tr\u1edf \u0111i, n\u1ebfu kh\u00f4ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung v\u00e0 h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n ph\u00e1t h\u00e0nh th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i g\u1eedi k\u00e8m h\u00f3a \u0111\u01a1n m\u1eabu.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ri\u00eang th\u00ec t\u1eebng \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c c\u00f3 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh c\u00f3 s\u1eed d\u1ee5ng chung m\u1eabu h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c nh\u01b0ng t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh th\u00ec \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, chi nh\u00e1nh kh\u00f4ng ph\u1ea3i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.
\nT\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 n\u1ed9i dung ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 m\u1ecdi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tra c\u1ee9u \u0111\u01b0\u1ee3c n\u1ed9i dung c\u1ea7n thi\u1ebft v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u1ee7a t\u1ed5 ch\u1ee9c.
\nTr\u01b0\u1eddng h\u1ee3p khi nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh do t\u1ed5 ch\u1ee9c g\u1eedi \u0111\u1ebfn, c\u01a1 quan Thu\u1ebf ph\u00e1t hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 n\u1ed9i dung theo \u0111\u00fang quy \u0111\u1ecbnh th\u00ec trong th\u1eddi h\u1ea1n ba (03)ng\u00e0y l\u00e0m vi\u1ec7c k\u1ec3 t\u1eeb ng\u00e0y nh\u1eadn \u0111\u01b0\u1ee3c Th\u00f4ng b\u00e1o, c\u01a1 quan thu\u1ebf ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho t\u1ed5 ch\u1ee9c bi\u1ebft. T\u1ed5 ch\u1ee9c c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi.
\n\u0110i\u1ec1u 10. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n c\u1ee7a C\u1ee5c Thu\u1ebf<\/strong>
\n1. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in tr\u01b0\u1edbc khi b\u00e1n, c\u1ea5p l\u1ea7n \u0111\u1ea7u ph\u1ea3i l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.
\n2. N\u1ed9i dung th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n, h\u00f3a \u0111\u01a1n m\u1eabu th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 n\u00e0y v\u00e0 theo m\u1eabu s\u1ed1 3.6 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.
\n3. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ea5t c\u1ea3 c\u00e1c C\u1ee5c Thu\u1ebf trong c\u1ea3 n\u01b0\u1edbc trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y l\u1eadp th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u00e0 tr\u01b0\u1edbc khi c\u1ea5p, b\u00e1n. Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ni\u00eam y\u1ebft ngay t\u1ea1i c\u00e1c c\u01a1 s\u1edf tr\u1ef1c thu\u1ed9c C\u1ee5c Thu\u1ebf trong su\u1ed1t th\u1eddi gian th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh c\u00f2n hi\u1ec7u l\u1ef1c t\u1ea1i v\u1ecb tr\u00ed d\u1ec5 th\u1ea5y khi v\u00e0o c\u01a1 quan thu\u1ebf.
\nTr\u01b0\u1eddng h\u1ee3p C\u1ee5c Thu\u1ebf \u0111\u00e3 \u0111\u01b0a n\u1ed9i dung Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n l\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00ec kh\u00f4ng ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ebfn C\u1ee5c Thu\u1ebf kh\u00e1c.
\n4. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, C\u1ee5c Thu\u1ebf ph\u1ea3i th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u n\u00e0y.
\n\u0110i\u1ec1u 11. \u0110\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf<\/strong>
\n1. C\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:
\na) T\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (bao g\u1ed3m c\u1ea3 h\u1ee3p t\u00e1c x\u00e3, nh\u00e0 th\u1ea7u n\u01b0\u1edbc ngo\u00e0i, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n).
\nT\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p nh\u01b0ng c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt Doanh nghi\u1ec7p v\u00e0 ph\u00e1p lu\u1eadt kinh doanh chuy\u00ean ng\u00e0nh kh\u00e1c.
\nb) H\u1ed9, c\u00e1 nh\u00e2n kinh doanh;
\nc) T\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp theo t\u1ef7 l\u1ec7 % nh\u00e2n v\u1edbi doanh thu.
\nd) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf;
\n\u0111) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.
\nDoanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d, \u0111 kho\u1ea3n n\u00e0y mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf trong th\u1eddi gian 12 th\u00e1ng. H\u1ebft th\u1eddi gian 12 th\u00e1ng, c\u0103n c\u1ee9 t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, vi\u1ec7c k\u00ea khai, n\u1ed9p thu\u1ebf c\u1ee7a doanh nghi\u1ec7p v\u00e0 \u0111\u1ec1 ngh\u1ecb c\u1ee7a doanh nghi\u1ec7p, trong th\u1eddi h\u1ea1n 5 ng\u00e0y l\u00e0m vi\u1ec7c, c\u01a1 quan thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o doanh nghi\u1ec7p chuy\u1ec3n sang t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1ec3 s\u1eed d\u1ee5ng ho\u1eb7c ti\u1ebfp t\u1ee5c mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf n\u1ebfu kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n t\u1ef1 in ho\u1eb7c \u0111\u1eb7t in h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.15 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).
\n2. Doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 c\u00e1c doanh nghi\u1ec7p c\u00f3 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu d\u01b0\u1edbi 15 t\u1ef7 \u0111\u1ed3ng v\u00e0 c\u00f3 m\u1ed9t trong c\u00e1c d\u1ea5u hi\u1ec7u sau:
\na) Kh\u00f4ng c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng h\u1ee3p ph\u00e1p c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t sau: nh\u00e0 m\u00e1y; x\u01b0\u1edfng s\u1ea3n xu\u1ea5t; kho h\u00e0ng; ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i; c\u1eeda h\u00e0ng v\u00e0 c\u00e1c c\u01a1 s\u1edf v\u1eadt ch\u1ea5t kh\u00e1c.
\nb) Doanh nghi\u1ec7p kinh doanh trong l\u0129nh v\u1ef1c khai th\u00e1c \u0111\u1ea5t, \u0111\u00e1, c\u00e1t, s\u1ecfi.
\nc) Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch qua ng\u00e2n h\u00e0ng \u0111\u00e1ng ng\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ph\u00f2ng, ch\u1ed1ng r\u1eeda ti\u1ec1n.
\nd) Doanh nghi\u1ec7p c\u00f3 doanh thu t\u1eeb vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c m\u00e0 ch\u1ee7 c\u00e1c doanh nghi\u1ec7p n\u00e0y c\u00f3 m\u1ed1i quan h\u1ec7 cha m\u1eb9, v\u1ee3 ch\u1ed3ng, anh ch\u1ecb em ru\u1ed9t ho\u1eb7c quan h\u1ec7 li\u00ean k\u1ebft s\u1edf h\u1eefu ch\u00e9o chi\u1ebfm t\u1ef7 tr\u1ecdng tr\u00ean 50% tr\u00ean t\u1ed5ng doanh thu kinh doanh tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN c\u1ee7a n\u0103m quy\u1ebft to\u00e1n.
\n\u0111) Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n k\u00ea khai thu\u1ebf theo quy \u0111\u1ecbnh: Kh\u00f4ng n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf sau 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n n\u1ed9p h\u1ed3 s\u01a1 khai thu\u1ebf ho\u1eb7c k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng kinh doanh theo gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh; ngh\u1ec9 kinh doanh qu\u00e1 th\u1eddi h\u1ea1n \u0111\u00e3 th\u00f4ng b\u00e1o t\u1ea1m ngh\u1ec9 kinh doanh v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan thu\u1ebf ki\u1ec3m tra x\u00e1c nh\u1eadn doanh nghi\u1ec7p c\u00f3 s\u1ea3n xu\u1ea5t kinh doanh nh\u01b0ng kh\u00f4ng k\u00ea khai thu\u1ebf; kh\u00f4ng c\u00f2n ho\u1ea1t \u0111\u1ed9ng kinh doanh t\u1ea1i \u0111\u1ecba ch\u1ec9 \u0111\u00e3 \u0111\u0103ng k\u00fd kinh doanh v\u00e0 kh\u00f4ng khai b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan thu\u1ebf ki\u1ec3m tra kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u01a1i \u0111\u0103ng k\u00fd th\u01b0\u1eddng tr\u00fa, t\u1ea1m tr\u00fa c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt, ch\u1ee7 doanh nghi\u1ec7p.
\ne) Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a doanh nghi\u1ec7p b\u1ecb kh\u1edfi t\u1ed1 v\u1ec1 t\u1ed9i tr\u1ed1n thu\u1ebf, t\u1ed9i in, ph\u00e1t h\u00e0nh, mua b\u00e1n tr\u00e1i ph\u00e9p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb thu n\u1ed9p ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc.
\ng) Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean trong v\u00f2ng 12 th\u00e1ng m\u00e0 kh\u00f4ng khai b\u00e1o theo quy \u0111\u1ecbnh ho\u1eb7c kh\u00f4ng k\u00ea khai, n\u1ed9p thu\u1ebf \u1edf n\u01a1i \u0111\u0103ng k\u00fd m\u1edbi theo quy \u0111\u1ecbnh.
\nh) Doanh nghi\u1ec7p c\u00f3 d\u1ea5u hi\u1ec7u b\u1ea5t th\u01b0\u1eddng kh\u00e1c theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 r\u1ee7i ro v\u1ec1 thu\u1ebf c\u1ee7a c\u01a1 quan thu\u1ebf.
\nC\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp c\u00f3 tr\u00e1ch nhi\u1ec7m c\u0103n c\u1ee9 h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y \u0111\u1ecbnh k\u1ef3 tr\u01b0\u1edbc ng\u00e0y 5 h\u00e0ng th\u00e1ng, r\u00e0 so\u00e1t, ki\u1ec3m tra th\u1ef1c t\u1ebf, l\u1eadp danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf. C\u1ee5c thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ed5ng h\u1ee3p danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf c\u1ee7a Chi c\u1ee5c thu\u1ebf v\u00e0 doanh nghi\u1ec7p thu\u1ed9c qu\u1ea3n l\u00fd c\u1ee7a C\u1ee5c thu\u1ebf.
\nNg\u00e0y 15 h\u00e0ng th\u00e1ng, C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh k\u00e8m theo Danh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf, c\u00f4ng b\u1ed1 c\u00f4ng khai \u201cDanh s\u00e1ch doanh nghi\u1ec7p thu\u1ed9c lo\u1ea1i r\u1ee7i ro cao v\u1ec1 thu\u1ebf th\u1ef1c hi\u1ec7n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh\u201d tr\u00ean Trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p bi\u1ebft.
\nSau 15 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c tr\u01b0\u1edfng C\u1ee5c thu\u1ebf ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh v\u00e0 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft, doanh nghi\u1ec7p ph\u1ea3i d\u1eebng vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in v\u00e0 chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf. C\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m b\u00e1n h\u00f3a \u0111\u01a1n cho doanh nghi\u1ec7p \u0111\u1ec3 s\u1eed d\u1ee5ng ngay sau khi c\u00f3 th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p v\u1ec1 vi\u1ec7c d\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, t\u1ef1 in.
\n3. Doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u00f3 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 h\u00f3a \u0111\u01a1n t\u1ea1i \u0111i\u1ec3m \u0111 kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y l\u00e0 doanh nghi\u1ec7p c\u1ed1 \u00fd ho\u1eb7c c\u00f3 ch\u1ee7 \u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p ho\u1eb7c s\u1eed d\u1ee5ng b\u1ea5t h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n \u0111\u1ec3 tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf v\u00e0 b\u1ecb x\u1eed l\u00fd vi ph\u1ea1m h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf; doanh nghi\u1ec7p \u0111\u01b0\u1ee3c c\u01a1 quan c\u00f3 li\u00ean quan (Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc, Thanh tra Ch\u00ednh ph\u1ee7, C\u00f4ng an v\u00e0 c\u00e1c c\u01a1 quan li\u00ean quan theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) th\u00f4ng b\u00e1o cho c\u01a1 quan Thu\u1ebf n\u01a1i doanh nghi\u1ec7p \u0111\u00f3ng tr\u1ee5 s\u1edf v\u1ec1 vi\u1ec7c c\u00f3 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf.
\nTh\u1eddi \u0111i\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh. Khi ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf, c\u01a1 quan thu\u1ebf ghi r\u00f5 t\u1ea1i Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in m\u00e0 ph\u1ea3i chuy\u1ec3n sang mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf.
\n4. Sau 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf c\u00f3 v\u0103n b\u1ea3n th\u00f4ng b\u00e1o cho doanh nghi\u1ec7p bi\u1ebft \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y v\u00e0 k\u1ec3 t\u1eeb ng\u00e0y Quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00e0nh vi tr\u1ed1n thu\u1ebf, gian l\u1eadn thu\u1ebf c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p l\u1eadp b\u00e1o c\u00e1o h\u00f3a \u0111\u01a1n h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng (m\u1eabu s\u1ed1 3.12 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n h\u1ee7y c\u00e1c h\u00f3a \u0111\u01a1n t\u1ef1 in, \u0111\u1eb7t in h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 h\u1ee7y h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 n\u00e0y.
\nC\u0103n c\u1ee9 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh, doanh nghi\u1ec7p, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf, c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng c\u1ee7a doanh nghi\u1ec7p khi chuy\u1ec3n sang mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf n\u00eau tr\u00ean.
\n\u0110i\u1ec1u 12. B\u00e1n h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/strong>
\n1. H\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 b\u1ea3o \u0111\u1ea3m b\u00f9 \u0111\u1eafp chi ph\u00ed g\u1ed3m: gi\u00e1 \u0111\u1eb7t in v\u00e0 ph\u00ed ph\u00e1t h\u00e0nh. C\u1ee5c tr\u01b0\u1edfng C\u1ee5c Thu\u1ebf quy\u1ebft \u0111\u1ecbnh v\u00e0 ni\u00eam y\u1ebft gi\u00e1 b\u00e1n h\u00f3a \u0111\u01a1n theo nguy\u00ean t\u1eafc tr\u00ean. C\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c thu th\u00eam b\u1ea5t k\u1ef3 kho\u1ea3n thu n\u00e0o ngo\u00e0i gi\u00e1 b\u00e1n \u0111\u00e3 ni\u00eam y\u1ebft.
\nC\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp th\u1ef1c hi\u1ec7n b\u00e1n h\u00f3a \u0111\u01a1n cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 n\u00e0y.
\n2. B\u00e1n h\u00f3a \u0111\u01a1n t\u1ea1i c\u01a1 quan thu\u1ebf
\na) Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n
\nDoanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh khi mua h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n (m\u1eabu s\u1ed1 3.3 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u00e0 k\u00e8m theo c\u00e1c gi\u1ea5y t\u1edd sau:
\n– Ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n (ng\u01b0\u1eddi c\u00f3 t\u00ean trong \u0111\u01a1n ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh doanh, ch\u1ee7 h\u1ed9 kinh doanh \u1ee7y quy\u1ec1n b\u1eb1ng gi\u1ea5y \u1ee7y quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt) ph\u1ea3i xu\u1ea5t tr\u00ecnh gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n c\u00f2n trong th\u1eddi h\u1ea1n s\u1eed d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n.
\n– T\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n l\u1ea7n \u0111\u1ea7u ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n cam k\u1ebft (M\u1eabu s\u1ed1 3.16 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) v\u1ec1 \u0111\u1ecba ch\u1ec9 s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 (gi\u1ea5y ph\u00e9p h\u00e0nh ngh\u1ec1) ho\u1eb7c quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.
\nKhi \u0111\u1ebfn mua h\u00f3a \u0111\u01a1n, doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh ph\u1ea3i t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m ghi ho\u1eb7c \u0111\u00f3ng d\u1ea5u: t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf tr\u00ean li\u00ean 2 c\u1ee7a m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc khi mang ra kh\u1ecfi c\u01a1 quan thu\u1ebf n\u01a1i mua h\u00f3a \u0111\u01a1n.
\nb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf
\nC\u01a1 quan thu\u1ebf b\u00e1n h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh theo th\u00e1ng.
\nS\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh l\u1ea7n \u0111\u1ea7u kh\u00f4ng qu\u00e1 m\u1ed9t quy\u1ec3n n\u0103m m\u01b0\u01a1i (50) s\u1ed1 cho m\u1ed7i lo\u1ea1i h\u00f3a \u0111\u01a1n. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a h\u1ebft th\u00e1ng \u0111\u00e3 s\u1eed d\u1ee5ng h\u1ebft h\u00f3a \u0111\u01a1n mua l\u1ea7n \u0111\u1ea7u, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 quy\u1ebft \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n l\u1ea7n ti\u1ebfp theo.
\n\u0110\u1ed1i v\u1edbi c\u00e1c l\u1ea7n mua h\u00f3a \u0111\u01a1n sau, sau khi ki\u1ec3m tra t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u00ecnh h\u00ecnh k\u00ea khai n\u1ed9p thu\u1ebf v\u00e0 \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n trong \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb mua h\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf gi\u1ea3i quy\u1ebft b\u00e1n h\u00f3a \u0111\u01a1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh trong ng\u00e0y. S\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n b\u00e1n cho t\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng qu\u00e1 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng c\u1ee7a th\u00e1ng mua tr\u01b0\u1edbc \u0111\u00f3.
\nTr\u01b0\u1eddng h\u1ee3p h\u1ed9, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n quy\u1ec3n nh\u01b0ng c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb th\u00ec c\u01a1 quan thu\u1ebf b\u00e1n cho h\u1ed9, c\u00e1 nh\u00e2n kinh doanh h\u00f3a \u0111\u01a1n l\u1ebb (01 s\u1ed1) theo t\u1eebng l\u1ea7n ph\u00e1t sinh v\u00e0 kh\u00f4ng thu ti\u1ec1n.
\nT\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng mua h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh chuy\u1ec3n sang t\u1ef1 t\u1ea1o h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec ph\u1ea3i d\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 t\u1ea1o theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21 Th\u00f4ng t\u01b0 n\u00e0y.
\n\u0110i\u1ec1u 13. C\u1ea5p h\u00f3a \u0111\u01a1n do C\u1ee5c Thu\u1ebf \u0111\u1eb7t in<\/strong>
\n1. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n cho c\u00e1c t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng.
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u1ea3i k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng th\u00ec c\u01a1 quan thu\u1ebf kh\u00f4ng c\u1ea5p h\u00f3a \u0111\u01a1n.
\n2. H\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf c\u1ea5p theo t\u1eebng s\u1ed1 t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ec1 ngh\u1ecb c\u1ee7a t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n l\u1ebb.
\nT\u1ed5 ch\u1ee9c kh\u00f4ng ph\u1ea3i l\u00e0 doanh nghi\u1ec7p, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh nh\u01b0ng c\u00f3 ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.
\nTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p sau khi \u0111\u00e3 gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n, \u0111\u00e3 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u00e3 \u0111\u00f3ng m\u00e3 s\u1ed1 thu\u1ebf, ph\u00e1t sinh thanh l\u00fd t\u00e0i s\u1ea3n c\u1ea7n c\u00f3 h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u00e0 lo\u1ea1i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng.
\nRi\u00eang \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 b\u00e1n \u0111\u1ea5u gi\u00e1 t\u00e0i s\u1ea3n, tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u00fang \u0111\u1ea5u gi\u00e1 l\u00e0 gi\u00e1 b\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 r\u00f5 trong h\u1ed3 s\u01a1 b\u00e1n \u0111\u1ea5u gi\u00e1 do c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t th\u00ec \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.
\n3. C\u01a1 quan thu\u1ebf c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb cho vi\u1ec7c b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:
\n– \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u0103ng k\u00fd m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c n\u01a1i t\u1ed5 ch\u1ee9c \u0111\u00f3ng tr\u1ee5 s\u1edf ho\u1eb7c n\u01a1i \u0111\u01b0\u1ee3c ghi trong quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp.
\n– \u0110\u1ed1i v\u1edbi h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh: C\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n n\u01a1i c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c n\u01a1i \u0111\u0103ng k\u00fd h\u1ed9 kh\u1ea9u th\u01b0\u1eddng tr\u00fa tr\u00ean s\u1ed5 h\u1ed9 kh\u1ea9u ho\u1eb7c gi\u1ea5y ch\u1ee9ng minh nh\u00e2n d\u00e2n (ho\u1eb7c h\u1ed9 chi\u1ebfu) c\u00f2n hi\u1ec7u l\u1ef1c ho\u1eb7c n\u01a1i c\u01b0 tr\u00fa do h\u1ed9, c\u00e1 nh\u00e2n t\u1ef1 k\u00ea khai (kh\u00f4ng c\u1ea7n c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ch\u00ednh quy\u1ec1n n\u01a1i c\u01b0 tr\u00fa).
\nTr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, h\u1ed9 v\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho thu\u00ea th\u00ec c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n c\u00f3 b\u1ea5t \u0111\u1ed9ng s\u1ea3n th\u1ef1c hi\u1ec7n c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb.
\nT\u1ed5 ch\u1ee9c, h\u1ed9, c\u00e1 nh\u00e2n c\u00f3 nhu c\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n l\u1ebb ph\u1ea3i c\u00f3 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb (m\u1eabu s\u1ed1 3.4 Ph\u1ee5 l\u1ee5c 3 ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y). C\u0103n c\u1ee9 \u0111\u01a1n \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua b\u00e1n k\u00e8m theo, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf. Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c c\u1ea5p h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u1ebb th\u00ec s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p l\u00e0 s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ghi tr\u00ean h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ea5p l\u1ebb.
\nNg\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n l\u1ebb l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ee7 3 li\u00ean t\u1ea1i c\u01a1 quan thu\u1ebf v\u00e0 ph\u1ea3i n\u1ed9p thu\u1ebf \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh tr\u01b0\u1edbc khi nh\u1eadn h\u00f3a \u0111\u01a1n l\u1ebb. Sau khi c\u00f3 ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf c\u1ee7a ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n, c\u01a1 quan thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng d\u1ea5u c\u01a1 quan thu\u1ebf v\u00e0o ph\u00eda tr\u00ean b\u00ean tr\u00e1i c\u1ee7a li\u00ean 1, li\u00ean 2 v\u00e0 giao cho ng\u01b0\u1eddi \u0111\u1ec1 ngh\u1ecb c\u1ea5p h\u00f3a \u0111\u01a1n, li\u00ean 3 l\u01b0u t\u1ea1i c\u01a1 quan thu\u1ebf.
\n\u0110i\u1ec1u 14. H\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/strong>
\nT\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u1ec3 in v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n cho kh\u00e1ch h\u00e0ng th\u00ec h\u00f3a \u0111\u01a1n in tr\u1ef1c ti\u1ebfp t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e1c nguy\u00ean t\u1eafc sau:
\n– T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a c\u01a1 s\u1edf kinh doanh (ng\u01b0\u1eddi b\u00e1n);
\n– T\u00ean c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng thu\u1ed9c c\u01a1 s\u1edf kinh doanh (tr\u01b0\u1eddng h\u1ee3p c\u00f3 nhi\u1ec1u c\u1eeda h\u00e0ng, qu\u1ea7y h\u00e0ng);
\n– T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, thu\u1ebf su\u1ea5t thu\u1ebf GTGT, ti\u1ec1n thu\u1ebf GTGT, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf GTGT;
\n– T\u00ean nh\u00e2n vi\u00ean thu ng\u00e2n, s\u1ed1 th\u1ee9 t\u1ef1 c\u1ee7a phi\u1ebfu (l\u00e0 s\u1ed1 nh\u1ea3y li\u00ean t\u1ee5c), ng\u00e0y, gi\u1edd in h\u00f3a \u0111\u01a1n.
\n– H\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i giao cho kh\u00e1ch h\u00e0ng.
\n– D\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n in t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu v\u00e0 khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo quy \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh c\u00f3 h\u00e0nh vi vi ph\u1ea1m kh\u00f4ng k\u1ebft chuy\u1ec3n \u0111\u1ee7 d\u1eef li\u1ec7u b\u00e1n h\u00e0ng t\u1eeb ph\u1ea7n m\u1ec1m t\u1ef1 in h\u00f3a \u0111\u01a1n v\u00e0o s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 khai thu\u1ebf (t\u1ee9c thi\u1ebfu doanh thu \u0111\u1ec3 tr\u1ed1n thu\u1ebf) th\u00ec doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf.
\nT\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ec1n khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u1ea3i g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n k\u00e8m theo h\u00f3a \u0111\u01a1n m\u1eabu \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, kh\u00f4ng ph\u1ea3i \u0111\u0103ng k\u00fd tr\u01b0\u1edbc s\u1ed1 l\u01b0\u1ee3ng ph\u00e1t h\u00e0nh.
\n\u0110i\u1ec1u 15. C\u00e1c h\u00ecnh th\u1ee9c ghi k\u00fd hi\u1ec7u \u0111\u1ec3 nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n<\/strong>
\n1. T\u1ed5 ch\u1ee9c khi in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n quy \u01b0\u1edbc c\u00e1c k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng tr\u00ean h\u00f3a \u0111\u01a1n do m\u00ecnh ph\u00e1t h\u00e0nh \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c nh\u1eadn d\u1ea1ng h\u00f3a \u0111\u01a1n trong qu\u00e1 tr\u00ecnh in, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n.
\nTu\u1ef3 thu\u1ed9c v\u00e0o quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, t\u1ed5 ch\u1ee9c c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t hay nhi\u1ec1u h\u00ecnh th\u1ee9c sau \u0111\u1ec3 l\u00e0m k\u00fd hi\u1ec7u nh\u1eadn d\u1ea1ng nh\u01b0: d\u00e1n tem ch\u1ed1ng gi\u1ea3; d\u00f9ng k\u1ef9 thu\u1eadt in \u0111\u1eb7c bi\u1ec7t; d\u00f9ng gi\u1ea5y, m\u1ef1c in \u0111\u1eb7c bi\u1ec7t; \u0111\u01b0a c\u00e1c k\u00fd hi\u1ec7u ri\u00eang v\u00e0o trong t\u1eebng \u0111\u1ee3t in ho\u1eb7c \u0111\u1ee3t ph\u00e1t h\u00e0nh lo\u1ea1i h\u00f3a \u0111\u01a1n c\u1ee5 th\u1ec3, in s\u1eb5n c\u00e1c ti\u00eau th\u1ee9c \u1ed5n \u0111\u1ecbnh tr\u00ean t\u1edd h\u00f3a \u0111\u01a1n (nh\u01b0 t\u00ean, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9 ng\u01b0\u1eddi b\u00e1n; lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; \u0111\u01a1n gi\u00e1\u2026), ch\u1eef k\u00fd v\u00e0 d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n khi l\u1eadp h\u00f3a \u0111\u01a1n…
\n2. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u vi ph\u1ea1m c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c in, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, t\u1ed5 ch\u1ee9c ph\u00e1t hi\u1ec7n ph\u1ea3i b\u00e1o ngay c\u01a1 quan thu\u1ebf. Khi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u x\u00e1c nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c in, ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n ph\u1ea3i c\u00f3 ngh\u0129a v\u1ee5 tr\u1ea3 l\u1eddi b\u1eb1ng v\u0103n b\u1ea3n trong th\u1eddi h\u1ea1n m\u01b0\u1eddi (10) ng\u00e0y k\u1ec3 t\u1eeb khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/strong><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax – lu\u00f4n c\u1eadp nh\u1eadt nh\u1eefng v\u0103n b\u1ea3n, th\u00f4ng t\u01b0, ngh\u1ecb \u0111\u1ecbnh m\u1edbi nh\u1ea5t. Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 H\u00f3a \u0111\u01a1n, m\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":2583,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[239],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2114"}],"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=2114"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2114\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/2583"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2114"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}