{"id":3672,"date":"2021-01-16T00:33:38","date_gmt":"2021-01-15T17:33:38","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3672"},"modified":"2021-07-19T11:01:55","modified_gmt":"2021-07-19T04:01:55","slug":"huong-dan-dien-ma-so-thue-nguoi-mua-tren-hoa-don","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/huong-dan-dien-ma-so-thue-nguoi-mua-tren-hoa-don\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n"},"content":{"rendered":"

(TCT online) –\u00a0<\/strong><\/em>C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n h\u1ecfi kh\u00f4ng s\u1ed1 \u0111\u1ec1 ng\u00e0y 11\/11\/2020 c\u1ee7a C\u00f4ng ty TNHH Sugiko Vi\u1ec7t Nam h\u1ecfi v\u1ec1 \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n. Ng\u00e0y 26\/11\/2020 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f3 C\u00f4ng v\u0103n 102272\/CTHN-TTHT h\u01b0\u1edbng d\u1eabn nh\u01b0 sau:<\/span><\/h4>\n
– C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/span><\/h5>\n
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+ T\u1ea1i \u0110i\u1ec1u 59 quy \u0111\u1ecbnh hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/span><\/div>\n
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\u201c1. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 1\/7\/2022, khuy\u1ebfn kh\u00edch c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 h\u1ea1 t\u1ea7ng c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y tr\u01b0\u1edbc ng\u00e0y 1\/7\/2022.<\/span><\/div>\n
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2. Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/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 c\u1ee7a Ch\u00ednh ph\u1ee7 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 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 119\/2018\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ti\u1ebfp t\u1ee5c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh \u0111\u1ebfn ng\u00e0y 30\/6\/2022.<\/span><\/div>\n
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3. B\u00e3i b\u1ecf Kho\u1ea3n 2 v\u00e0 Kho\u1ea3n 4 \u0110i\u1ec1u 35 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 119\/2018\/N\u0110-CP ng\u00e0y 12\/9\/2018 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed k\u1ec3 t\u1eeb ng\u00e0y 1\/11\/2020.<\/span><\/div>\n
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\u2026\u201d<\/span><\/div>\n
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+ T\u1ea1i \u0110i\u1ec1u 60 quy \u0111\u1ecbnh x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp:<\/span><\/h5>\n
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\u201c1. DN, t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c \u0111\u00e3 \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf, \u0111\u00e3 mua h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf tr\u01b0\u1edbc ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh th\u00ec \u0111\u01b0\u1ee3c ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111ang s\u1eed d\u1ee5ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn h\u1ebft ng\u00e0y 30\/6\/2022 v\u00e0 th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u1ec1 h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Ngh\u1ecb \u0111\u1ecbnh: s\u1ed1 51\/2010\/N\u0110-CP v\u00e0 s\u1ed1 04\/2014\/N\u0110-CP 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.<\/span><\/div>\n
\u2026\u201d<\/span><\/div>\n
– C\u0103n c\u1ee9 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP 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 nh\u01b0 sau:<\/span><\/div>\n
\u201c\u0110i\u1ec1u 4. N\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp<\/span><\/div>\n
1. N\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean c\u00f9ng m\u1ed9t m\u1eb7t gi\u1ea5y.<\/span><\/div>\n
\u2026<\/span><\/div>\n
e) T\u00ean, \u0111\u1ecba ch\u1ec9 m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/div>\n
\u2026<\/span><\/div>\n
2. N\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/div>\n
a) Ngo\u00e0i n\u1ed9i dung b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y, t\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 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.<\/span><\/div>\n
b) C\u00e1c th\u00f4ng tin t\u1ea1o th\u00eam ph\u1ea3i \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, kh\u00f4ng che khu\u1ea5t, l\u00e0m m\u1edd c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n.\u201d<\/span><\/div>\n
– C\u0103n c\u1ee9 Kho\u1ea3n 1 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5:<\/span><\/div>\n
\u201c\u0110i\u1ec1u 6. N\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/div>\n
1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/div>\n
\u2026<\/span><\/div>\n
c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/div>\n
\u2026<\/span><\/div>\n
C\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1eeb \u0111i\u1ec3m b \u0111\u1ebfn \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y ph\u1ea3i ph\u1ea3n \u00e1nh \u0111\u00fang t\u00ednh ch\u1ea5t, \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a ng\u00e0nh ngh\u1ec1 kinh doanh, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c n\u1ed9i dung ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ph\u00e1t sinh, s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c, x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ng\u01b0\u1eddi mua h\u00e0ng (ho\u1eb7c ng\u01b0\u1eddi n\u1ed9p ti\u1ec1n, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng d\u1ecbch v\u1ee5…), ng\u01b0\u1eddi b\u00e1n h\u00e0ng (ho\u1eb7c ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5…), t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 – ho\u1eb7c n\u1ed9i dung thu ti\u1ec1n.<\/span><\/div>\n
2. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn ri\u00eang c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh\u201d<\/span><\/div>\n
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C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh tr\u00ean, C\u1ee5c Thu\u1ebf TP H\u00e0 N\u1ed9i tr\u1ea3 l\u1eddi nh\u01b0 sau: Trong th\u1eddi gian t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ebfn ng\u00e0y 30\/6\/2022, c\u00e1c Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP ng\u00e0y 14\/5\/2010 v\u00e0 s\u1ed1 04\/2014\/N\u0110-CP ng\u00e0y 17\/01\/2014 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 v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/span><\/div>\n
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Trong th\u1eddi gian n\u00eau tr\u00ean, tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf ch\u01b0a th\u00f4ng b\u00e1o \u0111\u01a1n v\u1ecb chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP th\u00ec \u0111\u01a1n v\u1ecb v\u1eabn \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2010\/N\u0110-CP , Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 04\/2014\/N\u0110-CP v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh. Theo \u0111\u00f3:<\/span><\/div>\n
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H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 s\u1ed1 32\/2011\/TT-BTC ng\u00e0y 14\/3\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0 Kho\u1ea3n 1 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Ngo\u00e0i c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp, C\u00f4ng ty c\u00f3 th\u1ec3 t\u1ea1o th\u00eam c\u00e1c n\u1ed9i dung kh\u00f4ng b\u1eaft bu\u1ed9c theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 4 Th\u00f4ng t\u01b0 s\u1ed1 39\/2014\/TT-BTC ng\u00e0y 31\/3\/2014 cua B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/div>\n
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Ngu\u1ed3n: T\u1ea1p ch\u00ed Thu\u1ebf<\/strong><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

(TCT online) –\u00a0C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n h\u1ecfi kh\u00f4ng s\u1ed1 \u0111\u1ec1 ng\u00e0y 11\/11\/2020 c\u1ee7a C\u00f4ng ty TNHH Sugiko Vi\u1ec7t Nam h\u1ecfi v\u1ec1 \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec1n m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua tr\u00ean h\u00f3a \u0111\u01a1n. Ng\u00e0y 26\/11\/2020 C\u1ee5c Thu\u1ebf H\u00e0 N\u1ed9i c\u00f3 C\u00f4ng v\u0103n 102272\/CTHN-TTHT h\u01b0\u1edbng d\u1eabn nh\u01b0 sau: – C\u0103n c\u1ee9 Ngh\u1ecb […]<\/p>\n","protected":false},"author":2,"featured_media":3673,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-3672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-thue"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3672\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3672"}],"version-history":[{"count":2,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3672\/revisions\/"}],"predecessor-version":[{"id":3676,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3672\/revisions\/3676\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3673\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}