{"id":25341,"date":"2022-05-18T10:57:41","date_gmt":"2022-05-18T03:57:41","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=25341"},"modified":"2022-09-14T14:41:36","modified_gmt":"2022-09-14T07:41:36","slug":"huong-dan-nghiep-vu-voi-dn-xang-dau","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/huong-dan-nghiep-vu-voi-dn-xang-dau\/","title":{"rendered":"Nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i c\u00e1c DN kinh doanh thu\u1ed9c l\u0129nh v\u1ef1c X\u0103ng d\u1ea7u theo N\u0110123, TT78"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u0103n c\u1ee9 quy \u0111\u1ecbnh<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span id=\"I_Quy_dinh_hoa_don_dien_tu_lien_quan_den_don_vi_xang_dau_theo_Nghi_dinh_1232020ND-CP_Thong_tu_782021TT-BTC\">Quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed li\u00ean quan \u0111\u1ebfn \u0111\u01a1n v\u1ecb x\u0103ng d\u1ea7u theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Nghi-dinh-123-2020-ND-CP-quy-dinh-hoa-don-chung-tu-445980.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP<\/a>, <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-78-2021-TT-BTC-huong-dan-Luat-Quan-ly-thue-Nghi-dinh-123-2020-ND-CP-hoa-don-chung-tu-477966.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 78\/2021\/TT-BTC.<\/a><\/span><\/p>\n<h6><span id=\"11_Thoi_diem_lap_hoa_don_Dieu_9_Nghi_dinh_123\"><b>1. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/span><\/h6>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec3m i, Kho\u1ea3n 4, \u0110i\u1ec1u 9, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/p>\n<p><em><span lang=\"VI\">&#8220;i) Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n <\/span><span lang=\"NL\">\u0111i\u1ec7n t\u1eed\u00a0<\/span><span lang=\"VI\">\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u t\u1ea1i c\u00e1c c\u1eeda h\u00e0ng<\/span><span lang=\"NL\"> b\u00e1n l\u1ebb cho kh\u00e1ch h\u00e0ng l\u00e0 th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac vi\u1ec7c b\u00e1n x\u0103ng d\u1ea7u theo t\u1eebng l\u1ea7n b\u00e1n. Ng\u01b0\u1eddi b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh, c\u00e1 nh\u00e2n kinh doanh v\u00e0 \u0111\u1ea3m b\u1ea3o c\u00f3 th\u1ec3 tra c\u1ee9u khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.&#8221;<\/span><\/em><\/p>\n<h6><span id=\"12_Noi_dung_cua_hoa_don_Diem_c_khoan_14_Dieu_10_tai_Nghi_dinh_123\"><b>2. N\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n.<\/b><\/span><\/h6>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m c, Kho\u1ea3n 14, \u0110i\u1ec1u 10, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP:<\/p>\n<p><em>&#8220;\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh th\u00ec kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 c\u00e1c ch\u1ec9 ti\u00eau t\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n; t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua; ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.&#8221;<\/em><\/p>\n<h6><span id=\"13_Truyen_nhan_du_lieu_len_co_quan_thue\"><b>3. Truy\u1ec1n nh\u1eadn d\u1eef li\u1ec7u l\u00ean c\u01a1 quan thu\u1ebf<\/b><\/span><\/h6>\n<ul>\n<li aria-level=\"1\">T\u1ea1i \u0110i\u1ec3m a.1, Kho\u1ea3n 3, \u0110i\u1ec1u 22, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>&#8220;Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u t\u1ea5t c\u1ea3 c\u00e1c h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo t\u1eebng m\u1eb7t h\u00e0ng \u0111\u1ec3 th\u1ec3 hi\u1ec7n tr\u00ean b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u00e0y ngay trong ng\u00e0y.&#8221;<\/em><\/p>\n<ul>\n<li>Kho\u1ea3n 1, \u0110i\u1ec1u 58, Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP: Tr\u00e1ch nhi\u1ec7m chia s\u1ebb, k\u1ebft n\u1ed1i th\u00f4ng tin, d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em><span lang=\"SV\">&#8220;1. <\/span><span lang=\"VI\">C\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh \u1edf c\u00e1c l\u0129nh v\u1ef1c: \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<\/span><span lang=\"SV\">\u1ebf<\/span><span lang=\"VI\">; kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed; kinh doanh si\u00eau th\u1ecb; th\u01b0\u01a1ng m\u1ea1i th\u1ef1c hi\u1ec7n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u00a0<\/span><span lang=\"SV\">theo \u0111\u1ecbnh d\u1ea1ng d\u1eef li\u1ec7u do T\u1ed5ng c\u1ee5c\u00a0<\/span><span lang=\"VI\">T<\/span><span lang=\"SV\">hu\u1ebf c\u00f4ng b\u1ed1.&#8221;<\/span><\/em><\/p>\n<ul>\n<li>Kho\u1ea3n 4, \u0110i\u1ec1u 6, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC: \u00c1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c.<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em>&#8220;4. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng th\u00ec ng\u01b0\u1eddi b\u00e1n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n b\u00e1n x\u0103ng d\u1ea7u trong ng\u00e0y theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua c\u00f3 th\u1ecfa thu\u1eadn \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n sau khi l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n g\u1eedi ng\u01b0\u1eddi mua \u0111\u1ed3ng th\u1eddi g\u1eedi h\u00f3a \u0111\u01a1n cho c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.2 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.&#8221;<\/em><\/p>\n<h6><span id=\"14_Quy_dinh_ve_xu_ly_sai_sot_hoa_don\"><b>4.<\/b><b><i>\u00a0<\/i><\/b><b>Quy \u0111\u1ecbnh v\u1ec1 x\u1eed l\u00fd sai s\u00f3t h\u00f3a \u0111\u01a1n X\u0103ng d\u1ea7u<\/b><\/span><\/h6>\n<p>C\u0103n c\u1ee9 theo \u0110i\u1ec3m \u0111, \u0110i\u1ec1u 7, Th\u00f4ng t\u01b0 78\/2021\/TT-BTC: X\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 g\u1eedi c\u01a1 quan thu\u1ebf c\u00f3 sai s\u00f3t trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p.<\/p>\n<p><em>&#8220;\u0111) Tr\u01b0\u1eddng h\u1ee3p theo quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp kh\u00f4ng c\u00f3 k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n c\u00f3 sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n ch\u1ec9 th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u00e0 kh\u00f4ng th\u1ef1c hi\u1ec7n h\u1ee7y ho\u1eb7c thay th\u1ebf;&#8221;<\/em><\/p>\n<\/div><\/div>\n<\/div>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-accordion su-u-trim\"><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>C\u00e1c tr\u01b0\u1eddng h\u1ee3p nghi\u1ec7p v\u1ee5 ph\u00e1t sinh<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Nh\u01b0 v\u1eady, c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh k\u1ec3 tr\u00ean, \u0111\u01a1n v\u1ecb X\u0103ng d\u1ea7u s\u1ebd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 v\u00e0 ph\u01b0\u01a1ng th\u1ee9c g\u1eedi d\u1eef li\u1ec7u t\u1edbi C\u01a1 quan thu\u1ebf theo 3 tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n<ol>\n<li><strong>Chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung t\u1eebng h\u00f3a \u0111\u01a1n<\/strong>: \u00c1p d\u1ee5ng v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n X\u0103ng d\u1ea7u cho<strong> to\u00e0n b\u1ed9 kh\u00e1ch h\u00e0ng c\u00f3 MST v\u00e0 c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua<\/strong> \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u. <span style=\"color: #000000;\">Xem h\u01b0\u1edbng d\u1eabn<\/span> <strong><a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/doanh-nghiep-thuoc-linh-vuc-xang-dau-phat-hanh-hddt-khong-co-ma-va-chuyen-day-du-noi-dung-tung-hoa-don-den-cqt\/\" target=\"_blank\" rel=\"noopener\">T\u1ea1i \u0111\u00e2y<\/a>.<\/strong><\/li>\n<li><strong>Chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u H\u0110\u0110T<\/strong>: \u00c1p d\u1ee5ng v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb b\u00e1n X\u0103ng d\u1ea7u cho<strong> to\u00e0n b\u1ed9 kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh<\/strong>. <span style=\"color: #000000;\">Xem h\u01b0\u1edbng d\u1eabn<\/span> <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/doanh-nghiep-ban-xang-dau-cho-khach-hang-la-ca-nhan-khong-kinh-doanh-chuyen-du-lieu-theo-bang-tong-hop-du-lieu-hoa-don-dien-tu\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/li>\n<li><strong>Chuy\u1ec3n \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung t\u1eebng h\u00f3a \u0111\u01a1n v\u00e0 chuy\u1ec3n b\u1ea3ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u H\u0110\u0110T<\/strong>: \u00c1p d\u1ee5ng v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb <em>b\u00e1n X\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh v\u00e0 <\/em><em>kh\u00e1ch h\u00e0ng c\u00f3 MST v\u00e0 c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi mua<\/em> \u0111\u1ec3 t\u1ea1o thu\u1eadn l\u1ee3i cho vi\u1ec7c l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a ho\u1eb7c tra c\u1ee9u d\u1eef li\u1ec7u. Xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/doanh-nghiep-kinh-doanh-xang-dau-th3\/\" target=\"_blank\" rel=\"noopener\"><strong>T\u1ea1i \u0111\u00e2y<\/strong><\/a><\/li>\n<\/ol>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":107,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2588],"ht-kb-tag":[],"class_list":["post-25341","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-khac_hoa_don_dien_tu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/25341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=25341"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/25341\/revisions"}],"predecessor-version":[{"id":28002,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/25341\/revisions\/28002"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=25341"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=25341"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=25341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}