{"id":27831,"date":"2017-09-13T14:46:18","date_gmt":"2017-09-13T07:46:18","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=27831"},"modified":"2022-06-16T14:48:09","modified_gmt":"2022-06-16T07:48:09","slug":"1-498-nam-2018-bat-buoc-su-dung-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/1-498-nam-2018-bat-buoc-su-dung-hoa-don-dien-tu\/","title":{"rendered":"1.498. N\u0103m 2018, b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"(PLO) – Thay v\u00ec khuy\u1ebfn kh\u00edch nh\u01b0 hi\u1ec7n nay, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u00a0h\u00f3a \u0111\u01a1n (H\u0110) b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo h\u01b0\u1edbng \u00a0ti\u1ebfn t\u1edbi b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T)\u2026<\/strong><\/p>\n

\"\"<\/p>\n

S\u1ebd h\u1ea1n ch\u1ebf \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7t, t\u1ef1 in H\u0110 GTGT t\u1eeb 1\/1\/2018<\/em><\/p>\n

Ch\u1ec9 s\u1ed1 \u00edt doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u1ea5y<\/strong><\/p>\n

T\u1ea1i H\u1ed9i th\u1ea3o l\u1ea5y \u00fd ki\u1ebfn DN D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 \u00a0ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, do Ph\u00f2ng Th\u01b0\u01a1ng m\u1ea1i v\u00e0 C\u00f4ng nghi\u1ec7p Vi\u1ec7t Nam (VCCI) ph\u1ed1i h\u1ee3p t\u1ed5 ch\u1ee9c s\u00e1ng qua, 12\/9, \u00a0b\u00e0 \u00a0Nguy\u1ec5n Th\u1ecb Thu H\u00e0, Tr\u01b0\u1edfng ph\u00f2ng Thu\u1ebf GTGT, V\u1ee5 Ch\u00ednh s\u00e1ch thu\u1ebf, T\u1ed5ng c\u1ee5c Thu\u1ebf, \u0111\u01a1n vi ch\u1eafp b\u00fat x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o, cho bi\u1ebft, vi\u1ec7c c\u01a1 quan n\u00e0y x\u00e2y d\u1ef1ng d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 51\/201\/N\u0110-CP c\u0103n c\u1ee9 t\u1ea1i \u0111i\u1ec3m g kho\u1ea3n 2 m\u1ee5c I Ch\u1ec9 th\u1ecb 26\/TTg ng\u00e0y 6\/6\/2017 c\u1ee7a Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u1ec1 ti\u1ebfp t\u1ee5c tri\u1ec3n khai hi\u1ec7u qu\u1ea3 Ngh\u1ecb quy\u1ebft 35\/NQ-CP ng\u00e0y 16\/5\/2016 theo tinh th\u1ea7n Ch\u00ednh ph\u1ee7 \u0111\u1ed3ng h\u00e0nh c\u00f9ng DN, giao B\u1ed9 T\u00e0i ch\u00ednh \u201cX\u00e2y d\u1ef1ng Ngh\u1ecb \u0111\u1ecbnh v\u1ec1 H\u0110, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u1ec3 c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n trong n\u0103m 2018 \u0111\u1ed1i v\u1edbi to\u00e0n n\u1ec1n kinh t\u1ebf, tr\u00ecnh Ch\u00ednh ph\u1ee7 trong th\u00e1ng 10\/2017\u201d.<\/p>\n

Theo \u0111\u1ea1i di\u1ec7n c\u01a1 quan so\u1ea1n th\u1ea3o, n\u1ebfu nh\u01b0 hi\u1ec7n t\u1ea1i, theo Ngh\u1ecb \u0111\u1ecbnh 51\/N\u0110-CP, DN c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng H\u0110 gi\u1ea5y ho\u1eb7c H\u0110\u0110T th\u00ec t\u1eeb n\u0103m 2018, vi\u1ec7c tri\u1ec3n khai H\u0110\u0110T l\u00e0 b\u1eaft bu\u1ed9c, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p v\u1eabn s\u1eed d\u1ee5ng H\u0110 gi\u1ea5y (nh\u01b0 v\u00e9 ra v\u00e0o n\u01a1i vui ch\u01a1i gi\u1ea3i tr\u00ed, xem phim, v\u00e9 t\u00e0u xe\u2026), B\u1ed9 T\u00e0i ch\u00ednh s\u1ebd c\u00f3 h\u01b0\u1edbng d\u1eabn ri\u00eang. \u00a0\u201cC\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n \u0111\u1eb7t in H\u0110 \u0111\u1ec3 b\u00e1n cho c\u00e1c DN m\u1edbi th\u00e0nh l\u1eadp, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh; h\u1ea1n ch\u1ebf c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7t in, t\u1ef1 in H\u0110\u2026\u201d- b\u00e0 H\u00e0 cho hay.<\/p>\n

\u0110\u1ea1i di\u1ec7n Ban so\u1ea1n th\u1ea3o gi\u1ea3i th\u00edch th\u00eam: \u0110\u1ec3 tr\u00e1nh l\u00e3ng ph\u00ed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p DN, t\u1ed5 ch\u1ee9c kinh doanh \u0111\u00e3 \u0111\u1eb7t in nhi\u1ec1u H\u0110, DN, t\u1ed5 ch\u1ee9c kinh doanh v\u1eabn c\u00f3 th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng H\u0110 gi\u1ea5y \u0111\u1ebfn h\u1ebft n\u0103m 2018, tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n s\u1eed d\u1ee5ng H\u0110\u0110T ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c h\u1ee7y H\u0110 gi\u1ea5y v\u00e0 khi \u0111\u00f3 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng H\u0110\u0110T ch\u1ee9 kh\u00f4ng s\u1eed d\u1ee5ng song song 2 lo\u1ea1i H\u0110 nh\u01b0 hi\u1ec7n nay (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p b\u1ea5t kh\u1ea3 kh\u00e1ng).<\/p>\n

C\u0169ng theo \u0111\u1ea1i di\u1ec7n Ban so\u1ea1n th\u1ea3o, hi\u1ec7n \u0111\u00e3 tri\u1ec3n khai H\u0110\u0110T nh\u01b0ng c\u1ea3 n\u01b0\u1edbc \u0111ang s\u1eed d\u1ee5ng 4 t\u1ef7 t\u1edd H\u0110 gi\u1ea5y, m\u1ed7i t\u1edd \u00edt nh\u1ea5t 2 ni\u00ean n\u00ean vi\u1ec7c tri\u1ec3n khai H\u0110\u0110T s\u1ebd ti\u1ebft ki\u1ec7m chi ph\u00ed cho DN v\u00e0 Nh\u00e0 n\u01b0\u1edbc\u2026<\/p>\n

B\u0103n kho\u0103n th\u1eddi \u0111i\u1ec3m th\u1ef1c thi\u2026<\/strong><\/p>\n

\u0110\u1ed3ng t\u00ecnh v\u1edbi vi\u1ec7c x\u00e2y d\u1ef1ng Ngh\u1ecb \u0111\u1ecbnh s\u1eeda Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP l\u00e0 c\u1ea5p thi\u1ebft, \u00a0Nguy\u00ean T\u1ed5ng c\u1ee5c ph\u00f3 T\u1ed5ng c\u1ee5c Thu\u1ebf, Ch\u1ee7 t\u1ecbch H\u1ed9i T\u01b0 v\u1ea5n thu\u1ebf Vi\u1ec7t Nam (VTCA) , b\u00e0 Nguy\u1ec5n Th\u1ecb C\u00fac t\u1ecf ra b\u0103n kho\u0103n v\u1ec1 th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c v\u00ec ch\u1ec9 c\u00f2n 3 th\u00e1ng n\u1eefa.<\/p>\n

Ch\u1ee7 t\u1ecbch VTCA c\u0169ng \u0111\u1ec1 ngh\u1ecb c\u00e2n nh\u1eafc \u201cm\u1ee5c ti\u00eau \u0111\u1ebfn n\u0103m 2020, c\u01a1 b\u1ea3n th\u1ef1c hi\u1ec7n H\u0110\u0110T v\u1edbi kho\u1ea3ng 90% l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua b\u00e1n \u00a0(l\u01b0u th\u00f4ng) b\u1eb1ng H\u0110\u0110T, trong \u0111\u00f3 l\u01b0u \u00fd ti\u00eau th\u1ee9c \u201cho\u1eb7c 90% l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua b\u00e1n (l\u01b0u th\u00f4ng) b\u1eb1ng H\u0110\u0110T \u201c l\u00e0 r\u1ea5t kh\u00f3 th\u1ef1c hi\u1ec7n, v\u00ec h\u00e0ng h\u00f3a l\u01b0u th\u00f4ng tr\u00ean th\u1ecb tr\u01b0\u1eddng bao g\u1ed3m c\u1ea3 ch\u1ee3 n\u00f4ng th\u00f4n, th\u1eadm ch\u00ed ch\u01b0a s\u1eed d\u1ee5ng H\u0110 trong c\u00e1c giao d\u1ecbch mua b\u00e1n, trao \u0111\u1ed5i h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5\u2026<\/p>\n

C\u00f9ng chung b\u0103n kho\u0103n n\u00e0y, b\u00e0 \u0110\u1eb7ng Th\u1ecb B\u00ecnh An \u2013 C\u00f4ng ty TNHH T\u01b0 v\u1ea5n Thu\u1ebf C&A \u0111\u1ec1 ngh\u1ecb \u0111\u1ebfn cu\u1ed1i n\u0103m 2019, \u0111\u1ea7u n\u0103m 2020 m\u1edbi ti\u1ebfn t\u1edbi b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng H\u0110\u0110T; \u0111\u1ed3ng th\u1eddi \u0111\u1ec1 ngh\u1ecb Ban so\u1ea1n th\u1ea3o c\u1ea7n c\u00f3 \u0111\u00e1nh gi\u00e1 to\u00e0n di\u1ec7n h\u01a1n v\u1ec1 nh\u1eefng kh\u00f3 kh\u0103n c\u0169ng nh\u01b0 chi ph\u00ed \u00a0khi DN tri\u1ec3n khai H\u0110\u0110T, h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin, k\u1ebft n\u1ed1i m\u1ea1ng\u2026 \u201cM\u1ee5c \u0111\u00edch c\u1ee7a ch\u00fang ta l\u00e0 \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng c\u1ee7a DN, DN kh\u00f4ng ph\u1ea3i l\u00e0 chu\u1ed9t b\u1ea1ch \u0111\u1ec3 ch\u00fang ta th\u1eed nghi\u1ec7m ch\u00ednh s\u00e1ch\u2026\u201d – b\u00e0 An ph\u00e1t bi\u1ec3u.<\/p>\n

Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c c\u0169ng cho r\u1eb1ng tinh th\u1ea7n c\u1ee7a D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh r\u1ea5t hay v\u1ec1 vi\u1ec7c chuy\u1ec3n \u0111\u1ed5i H\u0110\u0110T (th\u1ef1c ra l\u00e0 ch\u1eadm), nh\u01b0ng n\u00ean \u0111\u1ec3 \u00edt nh\u1ea5t 2 n\u0103m thay v\u00ec ch\u1ec9 1 n\u0103m, v\u00ec gi\u1edd m\u1edbi c\u00f3 h\u01a1n ng\u00e0n DN th\u1ef1c hi\u1ec7n. \u201cKh\u00f4ng \u0111\u01a1n gi\u1ea3n, nh\u1ea5t l\u00e0 c\u00e1c DN nh\u1ecf v\u00e0 si\u00eau nh\u1ecf, th\u1eadm ch\u00ed c\u00f2n r\u1ea5t nhi\u1ec1u DN ch\u01b0a bi\u1ebft m\u1ea1ng m\u1eb9o l\u00e0 g\u00ec, d\u00f9 s\u00e9p \u00e9p cu\u1ed9c c\u00e1ch m\u1ea1ng 4.0. 2 n\u0103m c\u0169ng c\u1ea7n ph\u1ea3i c\u00f3 bi\u1ec7n ph\u00e1p th\u00fac \u0111\u1ea9y m\u1ea1nh m\u1ebd th\u00ec m\u1edbi chuy\u1ec3n \u0111\u01b0\u1ee3c\u2026\u201d- Lu\u1eadt s\u01b0 \u0110\u1ee9c ph\u00e1t bi\u1ec3u.<\/em><\/p>\n

Lu\u1eadt s\u01b0 \u0110\u1ee9c c\u0169ng cho r\u1eb1ng, v\u1ea5n \u0111\u1ec1 l\u1edbn nh\u1ea5t c\u1ee7a kh\u1edfi nghi\u1ec7p n\u00f3i ri\u00eang v\u00e0 DN n\u00f3i chung, kh\u00f4ng ph\u1ea3i l\u00e0 lao \u0111\u1ed9ng, c\u00f4ng ngh\u1ec7, s\u1ea3n ph\u1ea9m, th\u1ecb tr\u01b0\u1eddng, m\u00e0 ch\u00ednh l\u00e0 thu\u1ebf m\u00e1, ho\u00e1 \u0111\u01a1n.V\u00ec v\u1eady c\u1ea7n r\u1ea5t ch\u00fa tr\u1ecdng \u0111\u1ebfn k\u1ef9 thu\u1eadt, h\u00ecnh th\u1ee9c, n\u1ed9i dung c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/em><\/p>\n

Lu\u1eadt s\u01b0 \u0110\u1ee9c \u0111\u1ec1 xu\u1ea5t v\u1ec1 h\u00ecnh th\u1ee9c, c\u1ea7n xem x\u00e9t ban h\u00e0nh lu\u1eadt v\u1ec1 ho\u00e1 \u0111\u01a1n b\u1edfi \u0111\u00e2y l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng. D\u1eabn Lu\u1eadt K\u1ebf to\u00e1n, Lu\u1eadt s\u01b0 cho r\u1eb1ng Lu\u1eadt kh\u00f4ng giao th\u1ea9m quy\u1ec1n cho Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n, ch\u01b0a k\u1ec3 s\u1ef1 thi\u1ebfu \u0111\u1ed3ng b\u1ed9 v\u00e0 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd g\u1eefa c\u00e1c quy \u0111\u1ecbnh. \u0110\u1eb7c bi\u1ec7t, B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 c\u0169ng quy \u0111\u1ecbnh: M\u1ecdi h\u1ea1n ch\u1ebf quy\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n, ph\u00e1p nh\u00e2n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng lu\u1eadt. \u201cDN \u0111ang \u0111\u01b0\u1ee3c \u0111\u1eb7t in, gi\u1edd kh\u00f4ng \u0111\u01b0\u1ee3c, n\u1ebfu \u0111\u00fang ra ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh b\u1eb1ng lu\u1eadt\u2026\u201d – Lu\u1eadt s\u01b0 \u0110\u1ee9c \u0111\u1ec1 ngh\u1ecb\u2026<\/em><\/p>\n

Theo D\u1ef1 th\u1ea3o T\u1edd tr\u00ecnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, vi\u1ec7c th\u00ed \u0111i\u1ec3m H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 tri\u1ec3n khai tr\u00ean \u0111\u1ecba b\u00e0n H\u00e0 N\u1ed9i, TP HCM. Hi\u1ec7n \u0111\u00e3 c\u00f3 315 DN \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan thu\u1ebf ph\u00e1t h\u00e0nh H\u0110 m\u00e3 x\u00e1c th\u1ef1c c\u1ee7a c\u01a1 quan thu\u1ebf (Trong \u0111\u00f3 H\u00e0 N\u1ed9i c\u00f3 201 DN, TP HCM c\u00f3 114 DN, t\u00ednh \u0111\u1ebfn h\u1ebft ng\u00e0y \u00a02\/12\/2016, t\u1ed5ng s\u1ed1 H\u0110 \u0111\u00e3 ph\u00e1t h\u00e0nh v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c th\u1ef1c \u00a0l\u00e0 2.449.548 H\u0110, t\u1ed5ng ti\u1ec1n doanh thu \u0111\u00e3 x\u00e1c th\u1ef1c l\u00e0 18.934 t\u1ef7 \u0111\u1ed3ng v\u00e0 t\u1ed5ng s\u1ed1 thu\u1ebf \u0111\u00e3 x\u00e1c th\u1ef1c l\u00e0 880,8 t\u1ef7 \u0111\u1ed3ng\u2026<\/p>\n

Thanh Thanh<\/strong><\/p>\n

———————————————-<\/p>\n

Ph\u00e1p lu\u1eadt VN (Kinh t\u1ebf) 13-9-2017:<\/em><\/strong><\/p>\n

http:\/\/baophapluat.vn\/chinh-sach\/nam-2018-bat-buoc-su-dung-hoa-don-dien-tu-353998.html<\/a><\/em><\/p>\n

(266\/1.090)<\/em>","protected":false},"excerpt":{"rendered":"

(PLO) – Thay v\u00ec khuy\u1ebfn kh\u00edch nh\u01b0 hi\u1ec7n nay, B\u1ed9 T\u00e0i ch\u00ednh \u0111ang d\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh s\u1eeda \u0111\u1ed5i Ngh\u1ecb \u0111\u1ecbnh 51\/2010\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u00a0h\u00f3a \u0111\u01a1n (H\u0110) b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 theo h\u01b0\u1edbng \u00a0ti\u1ebfn t\u1edbi b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T)\u2026 S\u1ebd h\u1ea1n ch\u1ebf \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7t, t\u1ef1 […]<\/p>\n","protected":false},"author":1,"featured_media":27833,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-27831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n1.498. 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