{"id":32099,"date":"2010-10-05T10:20:29","date_gmt":"2010-10-05T03:20:29","guid":{"rendered":"https:\/\/anvilaw.com\/vi\/?p=32099"},"modified":"2022-07-06T10:48:24","modified_gmt":"2022-07-06T03:48:24","slug":"153-chay-dua-voi-thoi-gian-de-dat-in-hoa-don","status":"publish","type":"post","link":"https:\/\/anvilaw.com\/vi\/153-chay-dua-voi-thoi-gian-de-dat-in-hoa-don\/","title":{"rendered":"153. Ch\u1ea1y \u0111ua v\u1edbi th\u1eddi gian \u0111\u1ec3 \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n"},"content":{"rendered":"(\u0110T) – Theo Th\u00f4ng t\u01b0 153\/2010\/TT-BTC v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh (BTC) ban h\u00e0nh th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 1.1.2011, DN ph\u1ea3i t\u1ef1 in ho\u00e1 \u0111\u01a1n, \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n ho\u1eb7c ph\u1ea3i s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay v\u00ec s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p DN c\u00f2n ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u0169ng ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ebfn h\u1ebft ng\u00e0y 31.3.2011).<\/strong><\/p>\n

Nh\u01b0 v\u1eady, DN ch\u1ec9 c\u00f3 th\u1eddi gian v\u1ecfn v\u1eb9n 3 th\u00e1ng \u0111\u1ec3 thay \u0111\u1ed5i ho\u00e0n to\u00e0n c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n truy\u1ec1n th\u1ed1ng \u0111\u00e3 t\u1ed3n t\u1ea1i m\u1ea5y ch\u1ee5c n\u0103m nay (ch\u1ee7 y\u1ebfu mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec3 s\u1eed d\u1ee5ng). V\u1edbi th\u1eddi gian c\u00f2n l\u1ea1i qu\u00e1 ng\u1eafn, theo \u00f4ng V\u0169 Xu\u00e2n Ti\u1ec1n, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean C\u00f4ng ty T\u01b0 v\u1ea5n VFAM, c\u1ed9ng \u0111\u1ed3ng DN v\u00e0 c\u00e1c c\u01a1 s\u1edf in ch\u1eafc ch\u1eafn s\u1ebd \u201ctr\u1edf tay kh\u00f4ng k\u1ecbp\u201d.<\/p>\n

Theo t\u00ednh to\u00e1n c\u1ee7a \u00f4ng Ti\u1ec1n, do ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f2n kh\u00e1 m\u1edbi m\u1ebb n\u00ean ch\u01b0a c\u00f3 nhi\u1ec1u DN s\u1eed d\u1ee5ng v\u00ec v\u1eady, tr\u00ean 350.000 DN \u0111ang ph\u1ea3i mua ho\u00e1 \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ec1u c\u00f3 nhu c\u1ea7u \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n. T\u1ea5t c\u1ea3 c\u00e1c DN n\u00e0y \u0111\u1ec1u ph\u1ea3i thi\u1ebft k\u1ebf m\u1eabu ho\u00e1 \u0111\u01a1n, x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng s\u1ed1 l\u01b0\u1ee3ng ho\u00e1 \u0111\u01a1n c\u1ea7n in, t\u00ecm c\u01a1 s\u1edf in \u1ea5n c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t in, nh\u1eadn ho\u00e1 \u0111\u01a1n, th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh v\u1edbi c\u01a1 quan thu\u1ebf… \u201cV\u1edbi th\u1eddi gian ng\u1eafn ng\u1ee7i c\u00f2n l\u1ea1i s\u1ebd khi\u1ebfn kh\u00f4ng \u00edt DN, \u0111\u1eb7c bi\u1ec7t l\u00e0 nh\u1eefng DN \u1edf \u0111\u1ecba ph\u01b0\u01a1ng kh\u00f4ng c\u00f3 nhi\u1ec1u c\u01a1 s\u1edf in g\u1eb7p kh\u00f3 kh\u0103n\u201d, \u00f4ng Ti\u1ec1n ph\u00e1t bi\u1ec3u.<\/p>\n

Theo Th\u00f4ng t\u01b0 153\/2010\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, k\u1ec3 t\u1eeb ng\u00e0y 1.1.2011, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 ph\u1ea3i s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n t\u1ef1 in (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); ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed (t\u1eadp h\u1ee3p c\u00e1c th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng ho\u00e1, 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 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed); ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in (\u0111\u1eb7t in theo m\u1eabu ho\u1eb7c mua ho\u00e1 \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in).<\/p>\n

D\u00f9 s\u1eed d\u1ee5ng lo\u1ea1i ho\u00e1 \u0111\u01a1n n\u00e0o, tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n, DN ph\u1ea3i th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c nh\u01b0 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua; 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 ho\u00e1, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef\u2026 Ngo\u00e0i ra, tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n, DN c\u00f2n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n nh\u1eefng n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1c nh\u01b0 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 nh\u01b0ng c\u1ee1 ch\u1eef c\u1ee7a c\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam nh\u1ea5t thi\u1ebft ph\u1ea3i nh\u1ecf h\u01a1n c\u1ee1 ch\u1eef nh\u1ecf nh\u1ea5t c\u1ee7a c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c.<\/p>\n

Vi\u1ec7c b\u1eaft bu\u1ed9c ghi c\u00e1c th\u00f4ng tin v\u1ec1 \u0111\u1ecba ch\u1ec9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n \u0111\u1eb7t in theo \u00f4ng Ti\u1ec1n ch\u1eafc ch\u1eafn s\u1ebd c\u00f3 kh\u00f4ng \u00edt ho\u00e1 \u0111\u01a1n ph\u1ea3i hu\u1ef7 b\u1ecf, g\u00e2y thi\u1ec7t h\u1ea1i cho DN v\u00e0 ph\u1ee9c t\u1ea1p cho c\u01a1 quan thu\u1ebf. \u201cTrong s\u1ed1 n\u1eeda tri\u1ec7u DN hi\u1ec7n nay th\u00ec \u0111a s\u1ed1 ph\u1ea3i \u0111i thu\u00ea tr\u1ee5 s\u1edf l\u00e0m vi\u1ec7c. Nh\u1eefng DN n\u00e0y th\u01b0\u1eddng ph\u1ea3i di chuy\u1ec3n r\u1ea5t b\u1ea5t ng\u1edd do ch\u1ee7 nh\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng, n\u1ebfu tr\u00ean ho\u00e1 \u0111\u01a1n b\u1eaft bu\u1ed9c ph\u1ea3i ghi \u0111\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf th\u00ec khi DN chuy\u1ec3n tr\u1ee5 s\u1edf bu\u1ed9c ph\u1ea3i hu\u1ef7 to\u00e0n b\u1ed9 s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 in\u201d, \u00f4ng Ti\u1ec1n lo l\u1eafng v\u00e0 \u0111\u1ec1 ngh\u1ecb tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n ch\u1ec9 in t\u00ean v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf c\u00f2n \u0111\u1ecba ch\u1ec9 th\u00ec n\u00ean cho ph\u00e9p DN kh\u1eafc d\u1ea5u v\u00e0 \u0111\u00f3ng v\u00e0o ho\u00e1 \u0111\u01a1n ho\u1eb7c in t\u1eeb m\u00e1y t\u00ednh khi ph\u00e1t h\u00e0nh. \u201cN\u1ebfu quy \u0111\u1ecbnh nh\u01b0 v\u1eady th\u00ec DN c\u00f3 th\u1ec3 \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c ngay khi chuy\u1ec3n tr\u1ee5 s\u1edf\u201d, \u00f4ng Ti\u1ec1n ph\u00e1t bi\u1ec3u<\/p>\n

V\u1eabn theo \u00f4ng Ti\u1ec1n, vi\u1ec7c B\u1ed9 T\u00e0i ch\u00ednh cho ph\u00e9p DN in tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n nh\u1eefng th\u00f4ng tin\u00a0 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 \u201cnghe ra th\u00ec r\u1ea5t c\u1edfi m\u1edf\u201d nh\u01b0ng tr\u00ean th\u1ef1c t\u1ebf kh\u00f3 c\u00f3 DN n\u00e0o th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ho\u1eb7c n\u1ebfu th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u00ec c\u0169ng kh\u00f4ng c\u00f3 nhi\u1ec1u t\u00e1c d\u1ee5ng nh\u01b0 mong mu\u1ed1n. \u201cN\u1ebfu n\u1ed9i dung b\u1eaft bu\u1ed9c s\u1eed d\u1ee5ng font ch\u1eef 12, logo ph\u1ea3i in nh\u1ecf h\u01a1n font ch\u1eef 12 th\u00ec h\u1ea7u nh\u01b0 kh\u00f4ng c\u00f2n t\u00e1c d\u1ee5ng qu\u1ea3ng b\u00e1 h\u00ecnh \u1ea3nh, th\u01b0\u01a1ng hi\u1ec7u v\u00ec kh\u00f4ng ai c\u00f3 th\u1ec3 nh\u00ecn th\u1ea5y h\u00ecnh \u1ea3nh logo v\u00ec n\u00f3 qu\u00e1 nh\u1ecf\u201d, \u00f4ng Ti\u1ec1n n\u00f3i.<\/p>\n

Trong khi \u0111\u00f3, Lu\u1eadt s\u01b0 Tr\u01b0\u01a1ng Thanh \u0110\u1ee9c, Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty Lu\u1eadt ANVI l\u1ea1i lo ng\u1ea1i vi\u1ec7c quy \u0111\u1ecbnh nh\u1eefng n\u1ed9i dung in th\u00eam ph\u1ea3i nh\u1ecf h\u01a1n n\u1ed9i dung b\u1eaft bu\u1ed9c m\u00e0 kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 s\u1ebd b\u1ecb DN l\u1ee3i d\u1ee5ng ho\u1eb7c b\u1ecb c\u01a1 quan thu\u1ebf l\u00e0m kh\u00f3 d\u1ec5 khi DN th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n. \u201cDN n\u00e0o c\u0169ng mu\u1ed1n qu\u1ea3ng b\u00e1 h\u00ecnh \u1ea3nh v\u00ec v\u1eady n\u1ebfu kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 c\u1ee1 ch\u1eef c\u1ee7a t\u1edd ho\u00e1 \u0111\u01a1n, tr\u00ean t\u1edd ho\u00e1 \u0111\u01a1n, DN in font ch\u1eef b\u1eaft bu\u1ed9c 14 v\u00e0 in c\u00e1c th\u00f4ng tin qu\u1ea3ng c\u00e1o 13.9 th\u00ec kh\u00f4ng th\u1ec3 ph\u00e1t hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u00e2u l\u00e0 th\u00f4ng tin b\u1eaft bu\u1ed9c, \u0111\u00e2u l\u00e0 th\u00f4ng tin qu\u1ea3ng c\u00e1o\u201d, \u00f4ng \u0110\u1ee9c ph\u00e1t bi\u1ec3u.<\/em><\/strong><\/p>\n

Theo d\u1ef1 ki\u1ebfn ban \u0111\u1ea7u, BTC cho ph\u00e9p DN s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111\u00e3 mua c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn h\u1ebft ng\u00e0y 30.4.2010, nh\u01b0ng cu\u1ed1i c\u00f9ng, BTC \u0111\u00e3 r\u00fat ng\u1eafn th\u1eddi gian s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u0169 \u0111\u1ebfn h\u1ebft ng\u00e0y 31.3.2011 v\u00ec v\u1eady, c\u0169ng nh\u01b0 \u00f4ng Ti\u1ec1n v\u00e0 nhi\u1ec1u DN kh\u00e1c, \u00f4ng \u0110\u1ee9c kh\u00e1 lo l\u1eafng cho th\u1eddi gian \u201cchuy\u1ec3n ti\u1ebfp\u201d c\u00f2n l\u1ea1i. \u201cVi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n c\u0169 kh\u00f4ng h\u1ec1 g\u00e2y kh\u00f3 kh\u0103n, phi\u1ec1n h\u00e0 g\u00ec cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc trong khi l\u1ea1i c\u00f3 l\u1ee3i cho DN, v\u00ec v\u1eady, n\u00ean k\u00e9o d\u00e0i th\u1eddi gian s\u1eed d\u1ee5ng c\u0169 \u0111\u1ebfn h\u1ebft ng\u00e0y 30.6.2011\u201d, \u00f4ng \u0110\u1ee9c ki\u1ebfn ngh\u1ecb.<\/em><\/strong><\/p>\n

Vi\u1ec7c cho ph\u00e9p DN \u0111\u01b0\u1ee3c t\u1ef1 in ho\u00e1 \u0111\u01a1n (hi\u1ec7n t\u1ea1i m\u1edbi ch\u1ec9 c\u00f3 1 s\u1ed1 \u00edt DN \u0111\u01b0\u1ee3c \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n nh\u01b0ng ch\u1ecbu s\u1ef1 ki\u1ec3m tra, gi\u00e1m s\u00e1t r\u1ea5t ch\u1eb7t ch\u1ebd c\u1ee7a c\u01a1 quan thu\u1ebf) theo \u0111\u00e1nh gi\u00e1 c\u1ee7a Ch\u1ee7 nhi\u1ec7m U\u1ef7 ban T\u00e0i ch\u00ednh – Ng\u00e2n s\u00e1ch c\u1ee7a Qu\u1ed1c h\u1ed9i Ph\u00f9ng Qu\u1ed1c Hi\u1ec3n th\u00ec: \u201c\u0110\u00e2y l\u00e0 cu\u1ed9c c\u1ea3i c\u00e1ch m\u1ea1nh m\u1ebd trong vi\u1ec7c qu\u1ea3n l\u00fd thu\u1ebf, t\u1ea1o \u0111i\u1ec1u ki\u1ec7n t\u1ed1i \u0111a cho DN, t\u1ed5 ch\u1ee9c, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n y\u00ean t\u00e2m khi b\u1ecf v\u1ed1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o s\u1ea3n xu\u1ea5t – kinh doanh\u201d.<\/p>\n

Tuy nhi\u00ean, \u00f4ng Hi\u1ec3n c\u0169ng kh\u00e1 lo ng\u1ea1i t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf, tr\u1ed1n thu\u1ebf s\u1ebd di\u1ec5n ra c\u00f9ng v\u1edbi ti\u1ebfn tr\u00ecnh c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh thu\u1ebf. \u201cT\u1eeb tr\u01b0\u1edbc \u0111\u1ebfn nay c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t r\u1ea5t ch\u1eb7t ch\u1ebd vi\u1ec7c in, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n nh\u01b0ng t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf, tr\u1ed1n thu\u1ebf, mua b\u00e1n ho\u00e1 \u0111\u01a1n b\u1ea5t h\u1ee3p ph\u00e1p v\u1eabn kh\u00f4ng thuy\u00ean gi\u1ea3m. B\u00e2y gi\u1edd cho ph\u00e9p DN \u0111\u01b0\u1ee3c t\u01b0 in ho\u00e1 \u0111\u01a1n, \u0111\u01b0\u1ee3c \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n (ch\u1ec9 c\u1ea7n th\u00f4ng b\u00e1o v\u1edbi c\u01a1 quan thu\u1ebf khi ph\u00e1t h\u00e0nh) th\u00ec t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf ch\u1eafc ch\u1eafn s\u1ebd di\u1ec5n bi\u1ebfn ph\u1ee9c t\u1ea1p\u201d, \u00f4ng Hi\u1ec3n lo ng\u1ea1i.<\/p>\n

Ph\u00f3 ch\u1ee7 t\u1ecbch Qu\u1ed1c h\u1ed9i Nguy\u1ec5n \u0110\u1ee9c Ki\u00ean c\u0169ng h\u1ebft s\u1ee9c lo ng\u1ea1i t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf, tr\u1ed1n thu\u1ebf s\u1ebd di\u1ec5n ra ph\u1ee9c t\u1ea1p h\u01a1n sau khi ng\u00e0nh t\u00e0i ch\u00ednh th\u1ef1c s\u1ef1 c\u1edfi tr\u00f3i cho DN trong vi\u1ec7c in, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n nh\u01b0ng \u00f4ng v\u1eabn \u1ee7ng h\u1ed9 c\u01a1 ch\u1ebf n\u00e0y c\u1ee7a BTC.<\/p>\n

\u201cQu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n nh\u01b0 hi\u1ec7n nay \u0111\u00fang l\u00e0 c\u00f3 h\u1ea1n ch\u1ebf \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf nh\u01b0ng g\u00e2y kh\u00f3 kh\u0103n, phi\u1ec1n h\u00e0 cho DN, c\u1ea3n tr\u1edf qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t – kinh doanh c\u1ee7a x\u00e3 h\u1ed9i. Qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n theo c\u01a1 ch\u1ebf m\u1edbi, n\u1ebfu c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc kh\u00f4ng qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t ch\u1eb7t ch\u1ebd th\u00ec t\u00ecnh tr\u1ea1ng gian l\u1eadn thu\u1ebf s\u1ebd di\u1ec5n ra, \u0111\u1ed5i l\u1ea1i s\u1ebd gi\u1ea3m b\u1edbt \u0111\u01b0\u1ee3c kh\u00f3 kh\u0103n, phi\u1ec1n h\u00e0 cho DN\u201d, \u00f4ng Ki\u00ean ph\u00e1t bi\u1ec3u.<\/p>\n

Theo quan \u0111i\u1ec3m c\u1ee7a Ph\u00f3 ch\u1ee7 t\u1ecbch Nguy\u1ec5n \u0110\u1ee9c Ki\u00ean th\u00ec \u201c\u0103n c\u01a1m c\u00f2n c\u00f3 h\u1ea1t r\u01a1i, h\u1ea1t v\u00e3i\u201d v\u00ec v\u1eady kh\u00f4ng n\u00ean qu\u00e1 c\u1ea7u to\u00e0n v\u1ec1 vi\u1ec7c ch\u1ed1ng gian l\u1eadn thu\u1ebf m\u1ed9t c\u00e1ch tuy\u1ec7t \u0111\u1ed1i khi cho ph\u00e9p DN \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ee7 trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n.<\/p>\n

M\u1ea1nh B\u00f4n<\/strong><\/p>\n

————————–<\/p>\n

\u0110\u1ea7u t\u01b0 05-10-2010:<\/em>","protected":false},"excerpt":{"rendered":"

(\u0110T) – Theo Th\u00f4ng t\u01b0 153\/2010\/TT-BTC v\u1eeba \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh (BTC) ban h\u00e0nh th\u00ec k\u1ec3 t\u1eeb ng\u00e0y 1.1.2011, DN ph\u1ea3i t\u1ef1 in ho\u00e1 \u0111\u01a1n, \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n ho\u1eb7c ph\u1ea3i s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed thay v\u00ec s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n mua c\u1ee7a c\u01a1 quan thu\u1ebf (tr\u01b0\u1eddng h\u1ee3p DN c\u00f2n ho\u00e1 \u0111\u01a1n \u0111\u00e3 […]<\/p>\n","protected":false},"author":1,"featured_media":32100,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17,26],"tags":[],"class_list":["post-32099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-binh-luan-gop-y","category-legal-media"],"acf":[],"yoast_head":"\n153. Ch\u1ea1y \u0111ua v\u1edbi th\u1eddi gian \u0111\u1ec3 \u0111\u1eb7t in ho\u00e1 \u0111\u01a1n - ANVI Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/anvilaw.com\/en\/tieng-viet-153-chay-dua-voi-thoi-gian-de-dat-in-hoa-don\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]153. 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