{"id":12839,"date":"2018-09-17T22:38:38","date_gmt":"2018-09-17T15:38:38","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=12839"},"modified":"2022-03-13T15:38:36","modified_gmt":"2022-03-13T08:38:36","slug":"2-331-ap-dung-hoa-don-dien-tu-voi-ho-kinh-doanh-chong-ne-va-tron-thue","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/2-331-ap-dung-hoa-don-dien-tu-voi-ho-kinh-doanh-chong-ne-va-tron-thue\/","title":{"rendered":"2.331. \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi h\u1ed9 kinh doanh: Ch\u1ed1ng n\u00e9 v\u00e0 tr\u1ed1n thu\u1ebf"},"content":{"rendered":"
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(TP) – Ngh\u1ecb \u0111\u1ecbnh 119 v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh m\u1edbi \u0111\u00e2y quy \u0111\u1ecbnh s\u1ebd \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh trong 5 l\u0129nh v\u1ef1c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng v\u00e0 c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. Vi\u1ec7c n\u00e0y nh\u1eb1m g\u00f3p ph\u1ea7n ch\u1ed1ng gian l\u1eadn h\u00f3a \u0111\u01a1n.<\/strong><\/p>\n\n\n\n\n
\"\u0110\u1ed1i<\/td>\n<\/tr>\n
\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f2n gi\u00fap ti\u1ebft ki\u1ec7m nhi\u1ec1u chi ph\u00ed, th\u1eddi gian \u0111i l\u1ea1i<\/em><\/p>\n

\u1ea2nh: Tu\u1ea5n Nguy\u1ec5n<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/11\/2018<\/strong><\/p>\n<\/div>\n<\/header>\n

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Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh nhi\u1ec1u l\u0129nh v\u1ef1c, ng\u00e0nh h\u00e0ng ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) c\u00f3 m\u00e3 s\u1ed1 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c H\u0110\u0110T kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/11\/2018.<\/p>\n

Theo \u0111\u00f3, H\u0110\u0110T\u00a0g\u1ed3m h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng tem \u0111i\u1ec7n t\u1eed, v\u00e9 \u0111i\u1ec7n t\u1eed, th\u1ebb \u0111i\u1ec7n t\u1eed, phi\u1ebfu thu \u0111i\u1ec7n t\u1eed…C\u00e1c lo\u1ea1i h\u00f3a \u0111\u01a1n ph\u1ea3i x\u00e2y d\u1ef1ng theo \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u m\u00e0 c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u00e1p d\u1ee5ng H\u0110\u0110T khi b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 doanh nghi\u1ec7p (DN), t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c s\u1eed d\u1ee5ng H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

Theo Ngh\u1ecb \u0111\u1ecbnh 119, c\u00e1c l\u0129nh v\u1ef1c, ng\u00e0nh h\u00e0ng ph\u1ea3i th\u1ef1c hi\u1ec7n \u00e1p d\u1ee5ng H\u0110\u0110T l\u00e0 \u0111i\u1ec7n l\u1ef1c; x\u0103ng d\u1ea7u; b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng; v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, \u0111\u01b0\u1eddng b\u1ed9, \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng bi\u1ec3n, \u0111\u01b0\u1eddng th\u1ee7y; n\u01b0\u1edbc s\u1ea1ch; t\u00e0i ch\u00ednh t\u00edn d\u1ee5ng; b\u1ea3o hi\u1ec3m; y t\u1ebf; kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; kinh doanh si\u00eau th\u1ecb…<\/p>\n

\u0110\u1eb7c bi\u1ec7t, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh trong l\u0129nh v\u1ef1c nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c, b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng t\u1ea1i m\u1ed9t s\u1ed1 \u0111\u1ecba b\u00e0n c\u00f3 \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i ph\u1ea3i tri\u1ec3n khai th\u00ed \u0111i\u1ec3m H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf. H\u1ed9 c\u00e1 nh\u00e2n n\u1eb1m trong di\u1ec7n n\u00e0y l\u00e0 h\u1ed9 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean v\u00e0 c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n, c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5, h\u1ed9 kinh doanh c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 10 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean trong l\u0129nh v\u1ef1c th\u01b0\u01a1ng m\u1ea1i, d\u1ecbch v\u1ee5 ph\u1ea3i s\u1eed d\u1ee5ng H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, kh\u00f4ng ph\u00e2n bi\u1ec7t gi\u00e1 tr\u1ecb t\u1eebng l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

Ch\u1ed1ng th\u1ea5t thu thu\u1ebf
\n<\/strong>Theo B\u1ed9 T\u00e0i ch\u00ednh, \u01b0\u1edbc t\u00ednh, c\u1ea3 n\u01b0\u1edbc hi\u1ec7n c\u00f3 kho\u1ea3ng 110.000 h\u1ed9, c\u00e1 nh\u00e2n kinh doanh v\u00e0 260.000 doanh nghi\u1ec7p (DN) c\u00f3 doanh thu\/n\u0103m tr\u00ean 1 t\u1ef7 \u0111\u1ed3ng. \u0110\u1ea1i di\u1ec7n B\u1ed9 T\u00e0i ch\u00ednh cho bi\u1ebft, th\u1ef1c t\u1ebf c\u00e1c doanh nghi\u1ec7p trong c\u00e1c l\u0129nh v\u1ef1c \u0111i\u1ec7n, vi\u1ec5n th\u00f4ng, h\u00e0ng kh\u00f4ng, ng\u00e2n h\u00e0ng, b\u1ea3o hi\u1ec3m\u2026 \u0111\u00e3 th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u1edbi kh\u00e1ch h\u00e0ng.<\/p>\n

Th\u1ed1ng k\u00ea c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf c\u0169ng cho th\u1ea5y, trong n\u0103m 2017, T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c \u0111\u00e3 s\u1eed d\u1ee5ng 289 tri\u1ec7u H\u0110\u0110T; T\u1eadp \u0111o\u00e0n B\u01b0u ch\u00ednh Vi\u1ec5n th\u00f4ng (VNPT) kho\u1ea3ng 96 tri\u1ec7u ho\u00e1 \u0111\u01a1n\/n\u0103m; T\u1eadp \u0111o\u00e0n vi\u1ec5n th\u00f4ng Qu\u00e2n \u0111\u1ed9i (Viettel) v\u00e0 63 chi nh\u00e1nh t\u1ec9nh, th\u00e0nh ph\u1ed1 \u0111\u00e3 s\u1eed d\u1ee5ng trung b\u00ecnh 3,5 tri\u1ec7u s\u1ed1 h\u00f3a \u0111\u01a1n\/th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi 42 tri\u1ec7u s\u1ed1\/n\u0103m. S\u1ed1 l\u01b0\u1ee3ng H\u0110\u0110T c\u1ee7a T\u1ed5ng c\u00f4ng ty h\u00e0ng kh\u00f4ng Vi\u1ec7t Nam l\u00e0 2 tri\u1ec7u h\u00f3a \u0111\u01a1n\/n\u0103m.<\/p>\n

Vi\u1ec7c tri\u1ec3n khai H\u0110\u0110T v\u00e0 th\u00ed \u0111i\u1ec3m \u00e1p d\u1ee5ng H\u0110\u0110T c\u00f3 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 g\u00f3p ph\u1ea7n gi\u1ea3m th\u1eddi gian, chi ph\u00ed cho DN, h\u1ea1n ch\u1ebf c\u00e1c h\u00e0nh vi gian l\u1eadn v\u1ec1 ho\u00e1 \u0111\u01a1n.
\nTuy nhi\u00ean, th\u1ef1c t\u1ebf ph\u1ea7n l\u1edbn h\u1ed9 kinh doanh th\u01b0\u1eddng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mua b\u00e1n, \u0111\u01b0\u1ee3c t\u1ef1 k\u00ea khai \u0111\u00f3ng thu\u1ebf n\u00ean kh\u00f3 tr\u00e1nh kh\u1ecfi th\u1ea5t thu thu\u1ebf. Theo quy \u0111\u1ecbnh, \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh, hi\u1ec7n c\u00f3 3 kho\u1ea3n thu\u1ebf v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p ch\u1ee7 y\u1ebfu l\u00e0: L\u1ec7 ph\u00ed M\u00f4n b\u00e0i, thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 c\u00f4ng khai, minh b\u1ea1ch trong qu\u1ea3n l\u00fd thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh?<\/p>\n

Nhi\u1ec1u chuy\u00ean gia kinh t\u1ebf cho r\u1eb1ng, v\u1ec1 b\u1ea3n ch\u1ea5t h\u1ed9 kinh doanh v\u00e0 DN v\u1eeba v\u00e0 nh\u1ecf l\u00e0 m\u1ed9t, nh\u01b0ng ch\u00ednh s\u00e1ch hi\u1ec7n nay l\u1ea1i ph\u00e2n bi\u1ec7t v\u00e0 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh b\u1ecb lo\u1ea1i ra kh\u1ecfi ch\u00ednh s\u00e1ch khi\u1ebfn h\u1ecd b\u1ecb h\u1ea1n ch\u1ebf nhi\u1ec1u so v\u1edbi DN. C\u1ee5 th\u1ec3, v\u1ec1 \u0111i\u1ec1u ki\u1ec7n kinh doanh, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd t\u1ea1i m\u1ed9t \u0111\u1ecba \u0111i\u1ec3m, ho\u1ea1t \u0111\u1ed9ng kinh doanh trong ph\u1ea1m vi qu\u1eadn, huy\u1ec7n, kh\u00f4ng m\u1edf chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n\u2026Ch\u01b0a k\u1ec3, m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 quy \u0111\u1ecbnh ph\u1ea3i l\u00e0 DN.<\/p>\n

Tuy nhi\u00ean so v\u1edbi DN, h\u1ed9 kinh doanh c\u00e1 th\u1ec3 l\u1ea1i c\u00f3 nh\u1eefng l\u1ee3i th\u1ebf nh\u1ea5t \u0111\u1ecbnh. Ch\u1eb3ng h\u1ea1n h\u1ed3 s\u01a1, tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c th\u00e0nh l\u1eadp, l\u1ec7 ph\u00ed th\u00e0nh l\u1eadp ch\u1ec9 b\u1eb1ng 50% l\u1ec7 ph\u00ed th\u00e0nh l\u1eadp DN. H\u1ed9 kinh doanh ch\u1ec9 c\u00f3 6 lo\u1ea1i s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n so v\u1edbi v\u00e0i ch\u1ee5c lo\u1ea1i c\u1ee7a DN v\u1eeba v\u00e0 nh\u1ecf. H\u1ecd ch\u1ec9 c\u1ea7n \u0111\u00f3ng thu\u1ebf m\u00f4n b\u00e0i, n\u1ed9p k\u00ea khai ho\u1eb7c thu\u1ebf kho\u00e1n, kh\u00f4ng ph\u1ea3i \u0111\u00f3ng VAT, thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c thu nh\u1eadp DN… V\u1eady \u0111\u00e2y ph\u1ea3i ch\u0103ng ch\u00ednh l\u00e0 nguy\u00ean nh\u00e2n khi\u1ebfn c\u00e1c h\u1ed9 kinh doanh e ng\u1ea1i khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00ean th\u00e0nh DN?<\/p>\n

Theo Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, nguy\u00ean nh\u00e2n quan tr\u1ecdng khi\u1ebfn c\u00e1c h\u1ed9 kinh doanh kh\u00f4ng mu\u1ed1n chuy\u1ec3n l\u00ean DN \u0111\u00f3 l\u00e0 khi ho\u1ea1t \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ed9 kinh doanh, h\u1ecd c\u00f3 th\u1ec3 n\u00e9 thu\u1ebf, tr\u1ed1n thu\u1ebf. Tuy nhi\u00ean v\u1eabn c\u00f2n nhi\u1ec1u nguy\u00ean nh\u00e2n kh\u00e1c nh\u01b0 c\u00e1c h\u1ed9 kinh doanh khi chuy\u1ec3n l\u00ean DN, h\u1ecd ph\u1ea3i th\u1ef1c hi\u1ec7n nhi\u1ec1u th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, do \u0111\u00f3 chi phi c\u1ee7a h\u1ecd s\u1ebd ph\u00e1t sinh nhi\u1ec1u h\u01a1n.<\/p>\n

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H\u1ed9 c\u00e1 nh\u00e2n n\u1eb1m trong di\u1ec7n n\u00e0y l\u00e0 h\u1ed9 s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng tr\u1edf l\u00ean v\u00e0 c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, th\u1ee7y s\u1ea3n, c\u00f4ng nghi\u1ec7p, x\u00e2y d\u1ef1ng.<\/p><\/blockquote>\n<\/div>\n

<\/div>\n<\/div>\n<\/div>\n

Tu\u1ea5n Nguy\u1ec5n<\/span><\/strong><\/p>\n

——————<\/p>\n

Ti\u1ec1n phong (Kinh t\u1ebf) 17-09-2018:<\/b><\/em><\/p>\n

\u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi h\u1ed9 kinh doanh: Ch\u1ed1ng n\u00e9 v\u00e0 tr\u1ed1n thu\u1ebf (tienphong.vn)<\/a><\/p>\n

(85\/1.089)<\/em>","protected":false},"excerpt":{"rendered":"

(TP) – Ngh\u1ecb \u0111\u1ecbnh 119 v\u1eeba \u0111\u01b0\u1ee3c ban h\u00e0nh m\u1edbi \u0111\u00e2y quy \u0111\u1ecbnh s\u1ebd \u00e1p d\u1ee5ng th\u00ed \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi h\u1ed9 kinh doanh trong 5 l\u0129nh v\u1ef1c s\u1eed d\u1ee5ng th\u01b0\u1eddng xuy\u00ean t\u1eeb 10 lao \u0111\u1ed9ng v\u00e0 c\u00f3 doanh thu n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 t\u1eeb 3 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean. 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