{"id":5426,"date":"2015-08-03T01:38:33","date_gmt":"2015-08-03T01:38:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=5426"},"modified":"2015-08-15T10:24:20","modified_gmt":"2015-08-15T10:24:20","slug":"dieu-kien-duoc-tu-in-hoa-don-cua-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=5426","title":{"rendered":"\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p"},"content":{"rendered":"

\"\u0110i\u1ec1u<\/h2>\n

\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c\u00a0t\u1ef1 in h\u00f3a \u0111\u01a1n c\u1ee7a doanh nghi\u1ec7p<\/strong> l\u00e0 g\u00ec? Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c ph\u00e9p t\u1ef1 in h\u00f3a \u0111\u01a1n? \u0110\u1ec3 k\u1ecbp gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 n\u00e0y K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0a ra b\u00e0i vi\u1ebft\u00a0nh\u01b0 sau:<\/span><\/p>\n

1. C\u0103n c\u1ee9<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 1, \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 39\/2014\/TT-BTC<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e9p t\u1ea1o h\u00f3a \u0111\u01a1n t\u1ef1 in nh\u01b0 sau:<\/span><\/p>\n

\u201ca) 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<\/em>– 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<\/em>– 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<\/em>– 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.
\n<\/em>\u2026
\n<\/em>b) 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<\/em>– \u0110\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf;
\n<\/em>– C\u00f3 doanh thu b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5;
\n<\/em>– 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<\/em>– 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<\/em>– 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<\/em>– 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).\u201d<\/em><\/span><\/p>\n

2. K\u1ebft lu\u1eadn<\/strong><\/span><\/h2>\n

–\u00a0<\/strong>D\u1ef1a v\u00e0o quy \u0111\u1ecbnh tr\u00ean th\u00ec doanh nghi\u1ec7p, ng\u00e2n h\u00e0ng c\u00f3 v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb 15 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean m\u1edbi \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

– \u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c t\u1ef1 in h\u00f3a \u0111\u01a1n l\u00e0:<\/span><\/p>\n