{"id":30529,"date":"2017-05-11T08:04:00","date_gmt":"2017-05-11T08:04:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=30529"},"modified":"2017-05-12T01:33:57","modified_gmt":"2017-05-12T01:33:57","slug":"thong-tu-372017tt-btc-bo-sung-sua-doi-thong-tu-392014tt-btc-ve-hoa-don","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=30529","title":{"rendered":"Th\u00f4ng t\u01b0 37\/2017\/TT-BTC b\u1ed5 sung s\u1eeda \u0111\u1ed5i Th\u00f4ng t\u01b0 39\/2014\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n"},"content":{"rendered":"\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH<\/span>
\n——-<\/span><\/b><\/span><\/h3>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/span>
\n<\/span><\/b> \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac<\/span><\/span>
\n—————<\/span><\/h3>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 37\/2017\/TT-BTC<\/span><\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng <\/span>0<\/i>4 n\u0103m 2017<\/span><\/i><\/span><\/p>\n<\/td>\n<\/tr>\n

<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\nTH\u00d4NG T\u01af<\/span><\/b><\/span><\/h2>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG TH\u00d4NG T\u01af S\u1ed0 39\/2014\/TT-BTC<\/a> NG\u00c0Y 31\/3\/2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH, TH\u00d4NG T\u01af S\u1ed0 26\/2015\/TT<\/span>–BTC NG\u00c0Y 27\/02\/2015 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH<\/span><\/span><\/h2>\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;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n s\u1ed1 88\/2015\/QH11 ng\u00e0y 20 th\u00e1ng 11 n\u0103m 2015;<\/span><\/i><\/span><\/p>\n

C\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;<\/span><\/i><\/span><\/p>\n

C\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;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP<\/a> 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;<\/span><\/i><\/span><\/p>\n

C\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;<\/span><\/i><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb quy\u1ebft 19-2017\/NQ-CP ng\u00e0y 6 th\u00e1ng 2 n\u0103m 2011 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n nh\u1eefng nhi\u1ec7m v\u1ee5, gi\u1ea3i ph\u00e1p ch\u1ee7 y\u1ebfu c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng kinh doanh, n\u00e2ng cao n\u0103ng l\u1ef1c c\u1ea1nh tranh qu\u1ed1c gia n\u0103m 2017, \u0111\u1ecbnh h\u01b0\u1edbng \u0111\u1ebfn n\u0103m 2020.<\/span><\/i><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a T\u1ed5ng c\u1ee5c tr\u01b0\u1edfng T\u1ed5ng c\u1ee5c Thu\u1ebf,<\/span><\/i><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u t\u1ea1i c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h<\/span>\u00f3a<\/i>, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/i><\/span><\/p>\n

\u0110i\u1ec1u 1.<\/span><\/b> S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC (\u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung theo Th\u00f4ng t\u01b0 s\u1ed1 119\/2014\/TT-BTC ng\u00e0y 25\/8\/2014, Th\u00f4ng t\u01b0 s\u1ed1 26\/2015\/TT-BTC ng\u00e0y 27\/02\/2015 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh) nh\u01b0 sau:<\/b><\/span><\/span><\/h3>\n

1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung g\u1ea1ch \u0111\u1ea7u d\u00f2ng cu\u1ed1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 6 nh\u01b0 sau:<\/span><\/b><\/span><\/h3>\n

\u201cC\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 th<\/span>eo 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 02 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).<\/span><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau 02 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p\u201d<\/span><\/p>\n

2. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kh\u1ed5 cu\u1ed1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 8 nh\u01b0 sau:<\/span><\/b><\/span><\/h3>\n

\u201cTrong th\u1eddi h\u1ea1n 02 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).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p sau 02 ng\u00e0y l\u00e0m vi\u1ec7c c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf tr\u1ef1c ti\u1ebfp kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in. Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan thu\u1ebf ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 vi\u1ec7c kh\u00f4ng c\u00f3 \u00fd ki\u1ebfn b\u1eb1ng v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi doanh nghi\u1ec7p.\u201d<\/span><\/p>\n

3. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 4 \u0110i\u1ec1u 9 nh\u01b0 sau:<\/span><\/b><\/span><\/h3>\n

\u201c4. 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 hai (02) ng\u00e0y tr\u01b0\u1edbc khi t\u1ed5 ch\u1ee9c kinh doanh b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n. 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, C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00f3 tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng d\u1eabn t\u1ed5 ch\u1ee9c kinh doanh thanh l\u00fd h\u1ee3p \u0111\u1ed3ng in khi \u0111\u00e3 l\u1eadp t\u1edd Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in h<\/span>\u00f3a \u0111\u01a1n kh\u00f4ng quy \u0111\u1ecbnh th\u1eddi h\u1ea1n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng (\u0111\u1ed1i v\u1edbi h<\/span>\u00f3a \u0111\u01a1n \u0111\u1eb7t in) v\u00e0 kh\u00f4ng b\u1ecb x\u1eed ph\u1ea1t.<\/span><\/span><\/p>\n

Tr\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.<\/span><\/p>\n

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 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.<\/span><\/p>\n

T\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 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.<\/span><\/p>\n

Tr\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 hai (02) 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.\u201d<\/span><\/p>\n

4. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 12 nh\u01b0 sau:<\/span><\/b><\/span><\/h3>\n

\u201cb) Tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan thu\u1ebf<\/span><\/p>\n

C\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.<\/span><\/p>\n

S\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.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c l\u1ea7n mua h\u00f3a \u0111\u01a1n sau, c\u0103n c\u1ee9 \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.<\/span><\/p>\n

Tr\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.<\/span><\/p>\n

T\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.\u201d<\/span><\/p>\n

\u0110i\u1ec1u 2. Hi\u1ec7u l\u1ef1c thi h\u00e0nh<\/span><\/b><\/span><\/h3>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 12 th\u00e1ng 6 n\u0103m 2017.<\/span><\/p>\n

2. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 nghi\u00ean c\u1ee9u gi\u1ea3i quy\u1ebft.\/.<\/span><\/p>\n

\u00a0<\/span><\/p>\n\n\n\n

\nN\u01a1i nh\u1eadn:
\n<\/i><\/b><\/span>– V\u0103n ph\u00f2ng Trung \u01b0\u01a1ng v\u00e0 c\u00e1c Ban c\u1ee7a \u0110\u1ea3ng;
\n– V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n– V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n– V\u0103n ph\u00f2ng T\u1ed5ng B\u00ed th\u01b0;
\n– Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– T<\/span>\u00f2a \u00e1n nh\u00e2n d\u00e2n t\u1ed1i cao;
\n– Ki\u1ec3m to\u00e1n nh\u00e0 n\u01b0\u1edbc;
\n– C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n– C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n– H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n, \u1ee6y ban nh\u00e2n d\u00e2n, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c Thu\u1ebf, Kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c Trung \u01b0\u01a1ng;
\n– C\u00f4ng b\u00e1o;
\n– C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n– Website Ch\u00ednh ph\u1ee7;
\n– Website B\u1ed9 T\u00e0i ch\u00ednh; Website T\u1ed5ng c\u1ee5c Thu\u1ebf;
\n– C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n– L\u01b0u: VT, TCT (VT, CS).<\/span><\/span><\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/span><\/b><\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

B\u1ed8 T\u00c0I CH\u00cdNH ——- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac ————— S\u1ed1: 37\/2017\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 04 n\u0103m 2017 TH\u00d4NG T\u01af S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG TH\u00d4NG T\u01af S\u1ed0 39\/2014\/TT-BTC NG\u00c0Y 31\/3\/2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH, TH\u00d4NG T\u01af S\u1ed0 26\/2015\/TT–BTC NG\u00c0Y 27\/02\/2015 C\u1ee6A B\u1ed8..<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30529"}],"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=30529"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/30529\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=30529"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=30529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}