{"id":8542,"date":"2018-05-11T07:17:55","date_gmt":"2018-05-11T00:17:55","guid":{"rendered":"https:\/\/luatsubaoho.com\/phapluat\/?p=8542"},"modified":"2020-01-29T15:16:40","modified_gmt":"2020-01-29T08:16:40","slug":"thong-tu-32-2011-tt-btc-ve-khoi-tao-phat-hanh-su-dung-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/luatsubaoho.com\/phapluat\/thong-tu-32-2011-tt-btc-ve-khoi-tao-phat-hanh-su-dung-hoa-don-dien-tu\/","title":{"rendered":"Th\u00f4ng t\u01b0 32\/2011\/TT-BTC v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"\n

H\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

\n\n\n\n\n
\n

B\u1ed8 T\u00c0I CH\u00cdNH
\n\u2014\u2014\u2013<\/p>\n<\/td>\n

\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014-<\/p>\n<\/td>\n<\/tr>\n

\n

S\u1ed1: 32\/2011\/TT-BTC<\/p>\n<\/td>\n

\n

H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2011<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/p>\n

H\u01af\u1edaNG D\u1eaaN V\u1ec0 KH\u1edeI T\u1ea0O, PH\u00c1T H\u00c0NH V\u00c0 S\u1eec D\u1ee4NG HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec B\u00c1N H\u00c0NG H\u00d3A, CUNG \u1ee8NG D\u1ecaCH V\u1ee4<\/h5>\n
\nC\u0103n c\u1ee9 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2006;
\nC\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 6 n\u0103m 2003 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn thi h\u00e0nh;
\nC\u0103n c\u1ee9 Lu\u1eadt Giao d\u1ecbch \u0111i\u1ec7n t\u1eed ng\u00e0y 29 th\u00e1ng 11 n\u0103m 2005, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a027\/2007\/N\u0110-CPng\u00e0y 23\/02\/2007 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a035\/2007\/N\u0110-CP\u00a0ng\u00e0y 08\/03\/2007 v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng;
\nC\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2010 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5;
\n<\/span><\/i>C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0118\/2008\/N\u0110-CP\u00a0ng\u00e0y 27 th\u00e1ng 11 n\u0103m 2008 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n v\u00e0 c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh,<\/span><\/i>
\nB\u1ed9 T\u00e0i ch\u00ednh h\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u01b0 sau:<\/span><\/i>\n<\/h5>\n

Ch\u01b0\u01a1ng I<\/span><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/span><\/p>\n

\u0110i\u1ec1u 1. Ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh<\/span><\/p>\n

Th\u00f4ng t\u01b0\u00a0n\u00e0y h\u01b0\u1edbng d\u1eabn v\u1ec1 vi\u1ec7c kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh, s\u1eed d\u1ee5ng, qu\u1ea3n l\u00fd ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u0110i\u1ec1u 2. \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/span><\/p>\n

Th\u00f4ng t\u01b0 n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi mua b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u2013 T\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 vi\u1ec7c kh\u1edfi t\u1ea1o, truy\u1ec1n, nh\u1eadn, l\u01b0u tr\u1eef, ph\u1ee5c h\u1ed3i th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi b\u00e1n h\u00e0ng v\u00e0 ng\u01b0\u1eddi mua h\u00e0ng.<\/span><\/p>\n

\u2013 C\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf c\u00e1c c\u1ea5p v\u00e0 c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 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 b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u00a0Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd tr\u00ean h\u1ec7 th\u1ed1ng m\u00e1y t\u00ednh c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 s\u1ed1 thu\u1ebf khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean m\u00e1y t\u00ednh c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m c\u00e1c lo\u1ea1i: h\u00f3a \u0111\u01a1n xu\u1ea5t kh\u1ea9u; h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng; h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng; ho\u00e1 \u0111\u01a1n kh\u00e1c g\u1ed3m: tem, v\u00e9, th\u1ebb, phi\u1ebfu thu ti\u1ec1n b\u1ea3o hi\u1ec3m\u2026; phi\u1ebfu thu ti\u1ec1n c\u01b0\u1edbc v\u1eadn chuy\u1ec3n h\u00e0ng kh\u00f4ng, ch\u1ee9ng t\u1eeb thu c\u01b0\u1edbc ph\u00ed v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf, ch\u1ee9ng t\u1eeb thu ph\u00ed d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng\u2026, h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c l\u1eadp theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf v\u00e0 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f3 li\u00ean quan.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc: x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 h\u00f3a \u0111\u01a1n theo nguy\u00ean t\u1eafc li\u00ean t\u1ee5c v\u00e0 tr\u00ecnh t\u1ef1 th\u1eddi gian, m\u1ed7i s\u1ed1 h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o ch\u1ec9 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0 s\u1eed d\u1ee5ng m\u1ed9t l\u1ea7n duy nh\u1ea5t.<\/span><\/p>\n

2. H\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp d\u01b0\u1edbi d\u1ea1ng gi\u1ea5y nh\u01b0ng \u0111\u01b0\u1ee3c x\u1eed l\u00fd, truy\u1ec1n ho\u1eb7c l\u01b0u tr\u1eef b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed kh\u00f4ng ph\u1ea3i l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd n\u1ebfu th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) C\u00f3 s\u1ef1 \u0111\u1ea3m b\u1ea3o \u0111\u1ee7 tin c\u1eady v\u1ec1 t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb khi th\u00f4ng tin \u0111\u01b0\u1ee3c t\u1ea1o ra \u1edf d\u1ea1ng cu\u1ed1i c\u00f9ng l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 t\u00ednh to\u00e0n v\u1eb9n l\u00e0 th\u00f4ng tin c\u00f2n \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u01b0a b\u1ecb thay \u0111\u1ed5i, ngo\u00e0i nh\u1eefng thay \u0111\u1ed5i v\u1ec1 h\u00ecnh th\u1ee9c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh trao \u0111\u1ed5i, l\u01b0u tr\u1eef ho\u1eb7c hi\u1ec3n th\u1ecb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

b) Th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 truy c\u1eadp, s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c d\u01b0\u1edbi d\u1ea1ng ho\u00e0n ch\u1ec9nh khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng, \u0111i\u1ec1u ki\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi mua v\u1ec1 \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1ch th\u1ee9c truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed gi\u1eefa ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua (n\u00eau r\u00f5 c\u00e1ch th\u1ee9c truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 truy\u1ec1n tr\u1ef1c ti\u1ebfp t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a ng\u01b0\u1eddi b\u00e1n sang h\u1ec7 th\u1ed1ng c\u1ee7a ng\u01b0\u1eddi mua; ho\u1eb7c ng\u01b0\u1eddi b\u00e1n th\u00f4ng qua h\u1ec7 th\u1ed1ng trung gian c\u1ee7a t\u1ed5 ch\u1ee9c cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 truy\u1ec1n cho ng\u01b0\u1eddi mua).<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua, t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (tr\u01b0\u1eddng h\u1ee3p th\u00f4ng qua t\u1ed5 ch\u1ee9c trung gian) v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 li\u00ean quan ph\u1ea3i c\u00f3 tho\u1ea3 thu\u1eadn v\u1ec1 y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt v\u00e0 c\u00e1c \u0111i\u1ec1u ki\u1ec7n b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n, b\u1ea3o m\u1eadt c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00f3.<\/span><\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (sau g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi b\u00e1n) kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) L\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong khai thu\u1ebf v\u1edbi c\u01a1 quan thu\u1ebf; ho\u1eb7c l\u00e0 t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u00f3 s\u1eed d\u1ee5ng giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng.<\/span><\/p>\n

b) C\u00f3 \u0111\u1ecba \u0111i\u1ec3m, c\u00e1c \u0111\u01b0\u1eddng truy\u1ec1n t\u1ea3i th\u00f4ng tin, m\u1ea1ng th\u00f4ng tin, thi\u1ebft b\u1ecb truy\u1ec1n tin \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u khai th\u00e1c, ki\u1ec3m so\u00e1t, x\u1eed l\u00fd, s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n v\u00e0 l\u01b0u tr\u1eef ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/span><\/p>\n

c) C\u00f3 \u0111\u1ed9i ng\u0169 ng\u01b0\u1eddi th\u1ef1c thi \u0111\u1ee7 tr\u00ecnh \u0111\u1ed9, kh\u1ea3 n\u0103ng t\u01b0\u01a1ng x\u1ee9ng v\u1edbi y\u00eau c\u1ea7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c kh\u1edfi t\u1ea1o, l\u1eadp, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh;<\/span><\/p>\n

d) C\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

\u0111) C\u00f3 ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 k\u1ebft n\u1ed1i v\u1edbi ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, \u0111\u1ea3m b\u1ea3o d\u1eef li\u1ec7u c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n v\u00e0o ph\u1ea7n m\u1ec1m (ho\u1eb7c c\u01a1 s\u1edf d\u1eef li\u1ec7u) k\u1ebf to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp ho\u00e1 \u0111\u01a1n.<\/span><\/p>\n

e) C\u00f3 c\u00e1c quy tr\u00ecnh sao l\u01b0u d\u1eef li\u1ec7u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u, l\u01b0u tr\u1eef d\u1eef li\u1ec7u \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u t\u1ed1i thi\u1ec3u v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng l\u01b0u tr\u1eef bao g\u1ed3m:<\/span><\/p>\n

\u2013 H\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1eef li\u1ec7u ph\u1ea3i \u0111\u00e1p \u1ee9ng ho\u1eb7c \u0111\u01b0\u1ee3c ch\u1ee9ng minh l\u00e0 t\u01b0\u01a1ng th\u00edch v\u1edbi c\u00e1c chu\u1ea9n m\u1ef1c v\u1ec1 h\u1ec7 th\u1ed1ng l\u01b0u tr\u1eef d\u1eef li\u1ec7u;<\/span><\/p>\n

\u2013 C\u00f3 quy tr\u00ecnh sao l\u01b0u v\u00e0 ph\u1ee5c h\u1ed3i d\u1eef li\u1ec7u khi h\u1ec7 th\u1ed1ng g\u1eb7p s\u1ef1 c\u1ed1: \u0111\u1ea3m b\u1ea3o sao l\u01b0u d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra c\u00e1c v\u1eadt mang tin ho\u1eb7c sao l\u01b0u tr\u1ef1c tuy\u1ebfn to\u00e0n b\u1ed9 d\u1eef li\u1ec7u.<\/span><\/p>\n

\u0110i\u1ec1u 5. \u0110i\u1ec1u ki\u1ec7n c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

T\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

\u2013 L\u00e0 doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam c\u00f3 Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u1ea7u t\u01b0 ho\u1eb7c Gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 t\u1ea1i Vi\u1ec7t Nam trong l\u0129nh v\u1ef1c c\u00f4ng ngh\u1ec7 th\u00f4ng tin ho\u1eb7c l\u00e0 ng\u00e2n h\u00e0ng \u0111\u01b0\u1ee3c cung c\u1ea5p d\u1ecbch v\u1ee5 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng ng\u00e2n h\u00e0ng.<\/span><\/p>\n

\u2013 C\u00f3 ch\u01b0\u01a1ng tr\u00ecnh ph\u1ea7n m\u1ec1m v\u1ec1 kh\u1edfi t\u1ea1o, l\u1eadp v\u00e0 truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp \u0111\u00e1p \u1ee9ng c\u00e1c n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

\u2013 \u0110\u00e3 tri\u1ec3n khai h\u1ec7 th\u1ed1ng cung c\u1ea5p gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin \u0111\u1ec3 ph\u1ee5c v\u1ee5 trao \u0111\u1ed5i d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed gi\u1eefa c\u00e1c doanh nghi\u1ec7p ho\u1eb7c gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c v\u1edbi nhau.<\/span><\/p>\n

\u2013 C\u00f3 h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb, k\u1ef9 thu\u1eadt \u0111\u1ea3m b\u1ea3o cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u kinh doanh v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n.<\/span><\/p>\n

\u2013\u00a0<\/span>C\u00f3 kh\u1ea3 n\u0103ng ph\u00e1t hi\u1ec7n, c\u1ea3nh b\u00e1o v\u00e0 ng\u0103n ch\u1eb7n c\u00e1c truy nh\u1eadp b\u1ea5t h\u1ee3p ph\u00e1p, c\u00e1c h\u00ecnh th\u1ee9c t\u1ea5n c\u00f4ng tr\u00ean m\u00f4i tr\u01b0\u1eddng m\u1ea1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh b\u1ea3o m\u1eadt, to\u00e0n v\u1eb9n c\u1ee7a d\u1eef li\u1ec7u trao \u0111\u1ed5i gi\u1eefa c\u00e1c b\u00ean tham gia.<\/span><\/p>\n

\u2013 C\u00f3 c\u00e1c quy tr\u00ecnh v\u00e0 th\u1ef1c hi\u1ec7n sao l\u01b0u d\u1eef li\u1ec7u,\u00a0sao l\u01b0u tr\u1ef1c tuy\u1ebfn d\u1eef li\u1ec7u, kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u; c\u00f3 bi\u1ec7n ph\u00e1p d\u1ef1 ph\u00f2ng kh\u1eafc ph\u1ee5c s\u1ef1 c\u1ed1 li\u00ean quan \u0111\u1ebfn vi\u1ec7c kh\u00f4i ph\u1ee5c d\u1eef li\u1ec7u .<\/span><\/p>\n

\u2013 C\u00f3 gi\u1ea3i ph\u00e1p l\u01b0u tr\u1eef k\u1ebft qu\u1ea3 c\u00e1c l\u1ea7n truy\u1ec1n nh\u1eadn gi\u1eefa c\u00e1c b\u00ean tham gia giao d\u1ecbch; l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi y\u00eau c\u1ea7u th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/p>\n

\u2013 \u0110\u1ecbnh k\u1ef3 6 th\u00e1ng m\u1ed9t l\u1ea7n, t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 v\u0103n b\u1ea3n b\u00e1o c\u00e1o c\u01a1 quan thu\u1ebf (theo M\u1eabu s\u1ed1 3 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) c\u00e1c n\u1ed9i dung sau: danh s\u00e1ch c\u00e1c doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c (bao g\u1ed3m c\u1ea3 ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ng\u01b0\u1eddi mua h\u00e0ng); s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 s\u1eed d\u1ee5ng (g\u1ed3m: lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1).<\/span><\/p>\n

\u0110i\u1ec1u 6. N\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i c\u00f3 c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n

a) T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 h\u00f3a \u0111\u01a1n;<\/span><\/p>\n

K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu, s\u1ed1 th\u1ee9 t\u1ef1 tr\u00ean h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 1 Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

b) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

c) T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua;<\/span><\/p>\n

d) 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.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng, ngo\u00e0i d\u00f2ng \u0111\u01a1n gi\u00e1 l\u00e0 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ph\u1ea3i c\u00f3 d\u00f2ng thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n ghi b\u1eb1ng s\u1ed1 v\u00e0 b\u1eb1ng ch\u1eef.<\/span><\/p>\n

e) Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi b\u00e1n; ng\u00e0y, th\u00e1ng n\u0103m l\u1eadp v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n. Ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi mua trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n.<\/span><\/u><\/p>\n

g) H\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n b\u1eb1ng ti\u1ebfng Vi\u1ec7t. Tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ghi th\u00eam ch\u1eef n\u01b0\u1edbc ngo\u00e0i th\u00ec ch\u1eef n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111\u1eb7t b\u00ean ph\u1ea3i trong ngo\u1eb7c \u0111\u01a1n ( ) ho\u1eb7c \u0111\u1eb7t ngay d\u01b0\u1edbi d\u00f2ng ti\u1ebfng Vi\u1ec7t v\u00e0 c\u00f3 c\u1ee1 nh\u1ecf h\u01a1n ch\u1eef ti\u1ebfng Vi\u1ec7t. Ch\u1eef s\u1ed1 ghi tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 c\u00e1c ch\u1eef s\u1ed1 t\u1ef1 nhi\u00ean: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 ph\u1ea3i \u0111\u1eb7t d\u1ea5u ch\u1ea5m (.); n\u1ebfu c\u00f3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u1eb7t d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng<\/span>\u00a0c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u1eefa ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n v\u1ec1 ng\u00f4n ng\u1eef s\u1eed d\u1ee5ng trong vi\u1ec7c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>\u00a0\u0111\u1ec3 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5\u00a0<\/span>th\u00ec ng\u00f4n ng\u1eef \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (h\u00f3a \u0111\u01a1n\u00a0<\/span>xu\u1ea5t kh\u1ea9u)\u00a0<\/span>l\u00e0 ti\u1ebfng Anh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb \u0111\u1ec3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb th\u00ec t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i ghi r\u00f5 t\u1ea1i Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed n\u1ed9i dung n\u00e0y.<\/span><\/p>\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\u00a0ph\u1ea3n \u00e1nh\u00a0<\/em>\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\u2026), ng\u01b0\u1eddi b\u00e1n h\u00e0ng (ho\u1eb7c ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5\u2026), t\u00ean h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 \u2013 ho\u1eb7c n\u1ed9i dung thu ti\u1ec1n.<\/span><\/p>\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.<\/span><\/p>\n

Ch\u01b0\u01a1ng II<\/span><\/p>\n

KH\u1edeI T\u1ea0O, PH\u00c1T H\u00c0NH V\u00c0 S\u1eec D\u1ee4NG HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/p>\n

\u0110i\u1ec1u 7. Kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1.\u00a0Kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u1ea1o \u0111\u1ecbnh d\u1ea1ng cho h\u00f3a \u0111\u01a1n, thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin c\u1ee7a ng\u01b0\u1eddi b\u00e1n, lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, \u0111\u1ecbnh d\u1ea1ng truy\u1ec1n \u2013 nh\u1eadn v\u00e0 l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n tr\u01b0\u1edbc\u00a0khi b\u00e1n h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c kinh doanh ho\u1eb7c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef tr\u00ean ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed c\u1ee7a c\u00e1c b\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u01b0\u1edbc khi kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi cho c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp b\u1eb1ng v\u0103n b\u1ea3n gi\u1ea5y ho\u1eb7c b\u1eb1ng v\u0103n b\u1ea3n \u0111i\u1ec7n t\u1eed g\u1eedi th\u00f4ng qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 quy\u1ebft \u0111\u1ecbnh n\u00e0y\u00a0(theo M\u1eabu s\u1ed1 1 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y).<\/span><\/p>\n

Quy\u1ebft \u0111\u1ecbnh \u00e1p d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed3m c\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n

\u2013 T\u00ean h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (t\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed), t\u00ean ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng d\u00f9ng \u0111\u1ec3 kh\u1edfi t\u1ea1o, l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed l\u00e0 ph\u01b0\u01a1ng ti\u1ec7n ho\u1ea1t \u0111\u1ed9ng d\u1ef1a tr\u00ean c\u00f4ng ngh\u1ec7 \u0111i\u1ec7n, \u0111i\u1ec7n t\u1eed, k\u1ef9 thu\u1eadt s\u1ed1, t\u1eeb t\u00ednh, truy\u1ec1n d\u1eabn kh\u00f4ng d\u00e2y, quang h\u1ecdc, \u0111i\u1ec7n t\u1eeb ho\u1eb7c c\u00f4ng ngh\u1ec7 t\u01b0\u01a1ng t\u1ef1.<\/span><\/p>\n

\u2013 B\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt ho\u1eb7c t\u00ean nh\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng;<\/span><\/p>\n

\u2013 Quy tr\u00ecnh kh\u1edfi t\u1ea1o, l\u1eadp, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

\u2013 Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c li\u00ean quan vi\u1ec7c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c bao g\u1ed3m c\u1ea3 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/span><\/p>\n

2. Ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

Tr\u01b0\u1edbc khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1eedi c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.\u00a0Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (theo M\u1eabu s\u1ed1 2 Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y) g\u1ed3m c\u00e1c n\u1ed9i dung: t\u00ean \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed, m\u00e3 s\u1ed1 thu\u1ebf, \u0111\u1ecba ch\u1ec9, \u0111i\u1ec7n tho\u1ea1i, c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ph\u00e1t h\u00e0nh (t\u00ean lo\u1ea1i h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n,\u00a0ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng, s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh (t\u1eeb s\u1ed1\u2026 \u0111\u1ebfn s\u1ed1\u2026)), ng\u00e0y l\u1eadp Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh; t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt v\u00e0 d\u1ea5u c\u1ee7a \u0111\u01a1n v\u1ecb (tr\u01b0\u1eddng h\u1ee3p g\u1eedi Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1edbi c\u01a1 quan thu\u1ebf b\u1eb1ng gi\u1ea5y); ho\u1eb7c ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh (tr\u01b0\u1eddng h\u1ee3p g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf b\u1eb1ng \u0111\u01b0\u1eddng \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u1ecba ch\u1ec9 kinh doanh, t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i g\u1eedi th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n cho c\u01a1 quan thu\u1ebf n\u01a1i chuy\u1ec3n \u0111\u1ebfn, trong \u0111\u00f3 n\u00eau r\u00f5 s\u1ed1 ho\u00e1 \u0111\u01a1n \u0111\u00e3 ph\u00e1t h\u00e0nh ch\u01b0a s\u1eed d\u1ee5ng, s\u1ebd ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 n\u1ed9i dung \u0111\u00e3 th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh, t\u1ed5 ch\u1ee9c, kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh m\u1edbi theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

T\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ph\u1ea3i k\u00fd s\u1ed1 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu v\u00e0 g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu (theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng g\u1eedi cho ng\u01b0\u1eddi mua) \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u01b0\u1eddng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (kh\u00f4ng bao g\u1ed3m h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1eabu) ph\u1ea3i ni\u00eam y\u1ebft t\u1ea1i tr\u1ee5 s\u1edf t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c \u0111\u0103ng t\u1ea3i tr\u00ean trang th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong th\u1eddi gian s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. T\u1ed5 ch\u1ee9c kinh doanh c\u00f3 th\u1ec3 \u0111\u1ed3ng th\u1eddi t\u1ea1o nhi\u1ec1u h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n kh\u00e1c nhau (h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh t\u1eebng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, \u0111\u1ed1i v\u1edbi m\u1ed7i l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c kinh doanh ch\u1ec9 s\u1eed d\u1ee5ng m\u1ed9t (01) h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n, c\u1ee5 th\u1ec3: n\u1ebfu t\u1ed5 ch\u1ee9c kinh doanh s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in cho l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec kh\u00f4ng d\u00f9ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho l\u1ea7n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3; n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n t\u1ef1 in, h\u00f3a \u0111\u01a1n \u0111\u1eb7t in; n\u1ebfu s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1eb7t in th\u00ec kh\u00f4ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n t\u1ef1 in.<\/span><\/p>\n

\u0110i\u1ec1u 8. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1. L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 vi\u1ec7c thi\u1ebft l\u1eadp \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 n\u00e0y khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u00ean \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh. C\u00e1c h\u00ecnh th\u1ee9c l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

\u2013 Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

\u2013 Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) truy c\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 kh\u1edfi t\u1ea1o v\u00e0 l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2. G\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 vi\u1ec7c truy\u1ec1n d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n t\u1eeb ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ebfn ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/span><\/p>\n

C\u00e1c h\u00ecnh th\u1ee9c g\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

\u2013 G\u1eedi tr\u1ef1c ti\u1ebfp: Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed) th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1ea1i h\u1ec7 th\u1ed1ng ph\u1ea7n m\u1ec1m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n v\u00e0 truy\u1ec1n tr\u1ef1c ti\u1ebfp \u0111\u1ebfn h\u1ec7 th\u1ed1ng c\u1ee7a ng\u01b0\u1eddi mua theo c\u00e1ch th\u1ee9c truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n th\u00ec ng\u01b0\u1eddi mua k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 truy\u1ec1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ea3 hai b\u00ean cho ng\u01b0\u1eddi b\u00e1n theo c\u00e1ch th\u1ee9c truy\u1ec1n nh\u1eadn h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 th\u1ecfa thu\u1eadn gi\u1eefa hai b\u00ean.<\/span><\/p>\n

\u2013 G\u1eedi th\u00f4ng qua t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 (t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n) truy c\u1eadp v\u00e0o ch\u01b0\u01a1ng tr\u00ecnh h\u1ec7 th\u1ed1ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 kh\u1edfi t\u1ea1o, l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u1eb1ng ch\u01b0\u01a1ng tr\u00ecnh l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1eb7c ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0a d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 \u0111\u01b0\u1ee3c t\u1ea1o t\u1eeb h\u1ec7 th\u1ed1ng n\u1ed9i b\u1ed9 c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0o h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n th\u00f4ng qua h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n, khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n k\u00fd \u0111i\u1ec7n t\u1eed tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 g\u1eedi cho ng\u01b0\u1eddi b\u00e1n h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi mua v\u00e0 ng\u01b0\u1eddi b\u00e1n th\u00f4ng qua h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

\u0110i\u1ec1u 9. X\u1eed l\u00fd \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua nh\u01b0ng ch\u01b0a giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5 ho\u1eb7c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ch\u01b0a k\u00ea khai thu\u1ebf, n\u1ebfu ph\u00e1t hi\u1ec7n sai th\u00ec ch\u1ec9 \u0111\u01b0\u1ee3c h\u1ee7y khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd v\u00e0 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua. Vi\u1ec7c hu\u1ef7 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 hi\u1ec7u l\u1ef1c theo \u0111\u00fang th\u1eddi h\u1ea1n do c\u00e1c b\u00ean tham gia \u0111\u00e3 tho\u1ea3 thu\u1eadn. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 h\u1ee7y ph\u1ea3i \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef ph\u1ee5c v\u1ee5 vi\u1ec7c tra c\u1ee9u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed m\u1edbi theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y \u0111\u1ec3 g\u1eedi cho ng\u01b0\u1eddi mua, tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u00ean t\u1eed m\u1edbi ph\u1ea3i c\u00f3 d\u00f2ng ch\u1eef \u201ch\u00f3a \u0111\u01a1n n\u00e0y thay th\u1ebf h\u00f3a \u0111\u01a1n s\u1ed1\u2026, k\u00fd hi\u1ec7u, g\u1eedi ng\u00e0y th\u00e1ng n\u0103m.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp v\u00e0 g\u1eedi cho ng\u01b0\u1eddi mua, \u0111\u00e3 giao h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua \u0111\u00e3 k\u00ea khai thu\u1ebf, sau \u0111\u00f3 ph\u00e1t hi\u1ec7n sai s\u00f3t th\u00ec ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua ph\u1ea3i l\u1eadp v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn c\u00f3 ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a c\u1ea3 hai b\u00ean ghi r\u00f5 sai s\u00f3t, \u0111\u1ed3ng th\u1eddi ng\u01b0\u1eddi b\u00e1n l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh sai s\u00f3t. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u1eadp sau ghi r\u00f5 \u0111i\u1ec1u ch\u1ec9nh (t\u0103ng, gi\u1ea3m) s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng ho\u00e1, gi\u00e1 b\u00e1n, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng cho ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1ed1\u2026, k\u00fd hi\u1ec7u\u2026 C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111i\u1ec1u ch\u1ec9nh, ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 h\u00f3a \u0111\u01a1n hi\u1ec7n h\u00e0nh. Ho\u00e1 \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng \u0111\u01b0\u1ee3c ghi s\u1ed1 \u00e2m (-).<\/span><\/p>\n

\u0110i\u1ec1u 10. B\u00e1o c\u00e1o s\u1eed d\u1ee5ng, \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

B\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 vi\u1ec7c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC\u00a0ng\u00e0y 28\/9\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. T\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c g\u1eedi b\u00e1o c\u00e1o s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo \u0111\u01b0\u1eddng \u0111i\u1ec7n t\u1eed th\u00f4ng qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf.<\/span><\/p>\n

\u0110i\u1ec1u 11. L\u01b0u tr\u1eef, h\u1ee7y v\u00e0 ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1. Ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o t\u1eeb h\u1ec7 th\u1ed1ng c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec t\u1ed5 ch\u1ee9c trung gian n\u00e0y c\u0169ng ph\u1ea3i th\u1ef1c hi\u1ec7n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo th\u1eddi h\u1ea1n n\u00eau tr\u00ean.<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n v\u00e0 t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 tr\u00e1ch nhi\u1ec7m sao l\u01b0u d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ra c\u00e1c v\u1eadt mang tin (v\u00ed d\u1ee5 nh\u01b0: b\u00fat nh\u1edb (\u0111\u0129a flash USB); \u0111\u0129a CD v\u00e0 DVD; \u0111\u0129a c\u1ee9ng g\u1eafn ngo\u00e0i; \u0111\u0129a c\u1ee9ng g\u1eafn trong) ho\u1eb7c th\u1ef1c hi\u1ec7n sao l\u01b0u tr\u1ef1c tuy\u1ebfn \u0111\u1ec3 b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

2. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u v\u00e0 ph\u1ea3i tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) N\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 th\u1ec3 truy c\u1eadp v\u00e0 s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tham chi\u1ebfu khi c\u1ea7n thi\u1ebft;<\/span><\/p>\n

b) N\u1ed9i dung c\u1ee7a ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef trong ch\u00ednh khu\u00f4n d\u1ea1ng m\u00e0 n\u00f3 \u0111\u01b0\u1ee3c kh\u1edfi t\u1ea1o, g\u1eedi, nh\u1eadn ho\u1eb7c trong khu\u00f4n d\u1ea1ng cho ph\u00e9p th\u1ec3 hi\u1ec7n ch\u00ednh x\u00e1c n\u1ed9i dung ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00f3;<\/span><\/p>\n

c) Ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef theo m\u1ed9t c\u00e1ch th\u1ee9c nh\u1ea5t \u0111\u1ecbnh cho ph\u00e9p x\u00e1c \u0111\u1ecbnh ngu\u1ed3n g\u1ed1c kh\u1edfi t\u1ea1o, n\u01a1i \u0111\u1ebfn, ng\u00e0y gi\u1edd g\u1eedi ho\u1eb7c nh\u1eadn ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

3. H\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111\u00f3 kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng.<\/span><\/p>\n

Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu \u0111\u1ebfn th\u00f4ng tin ch\u1ee9a trong n\u00f3.<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n l\u01b0u tr\u1eef theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf to\u00e1n n\u1ebfu kh\u00f4ng c\u00f3 quy\u1ebft \u0111\u1ecbnh kh\u00e1c c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec \u0111\u01b0\u1ee3c ph\u00e9p ti\u00eau h\u1ee7y. Vi\u1ec7c ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u01b0a ti\u00eau h\u1ee7y v\u00e0 ph\u1ea3i b\u1ea3o \u0111\u1ea3m s\u1ef1 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng c\u1ee7a h\u1ec7 th\u1ed1ng th\u00f4ng tin. Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ee7 t\u1ee5c h\u1ee7y h\u00f3a \u0111\u01a1n quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec n\u1ebfu c\u00e1c b\u00ean li\u00ean quan c\u00f2n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n d\u01b0\u1edbi d\u1ea1ng th\u00f4ng \u0111i\u1ec7p d\u1eef li\u1ec7u th\u00ec ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua ho\u1eb7c b\u00ean li\u00ean quan g\u1eedi l\u1ea1i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n ho\u1eb7c ng\u01b0\u1eddi mua l\u00e0m m\u1ea5t h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 kh\u00f4ng th\u1ec3 li\u00ean h\u1ec7 v\u1edbi c\u00e1c b\u00ean c\u00f3 li\u00ean quan \u0111\u1ec3 \u0111\u01b0\u1ee3c g\u1eedi l\u1ea1i h\u00f3a \u0111\u01a1n th\u00ec ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi mua th\u1ef1c hi\u1ec7n b\u00e1o c\u00e1o m\u1ea5t h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

\u0110i\u1ec1u 12. Chuy\u1ec3n t\u1eeb ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang ho\u00e1 \u0111\u01a1n gi\u1ea5y<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i<\/span><\/p>\n

Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 h\u00e0ng ho\u00e1 h\u1eefu h\u00ecnh trong qu\u00e1 tr\u00ecnh l\u01b0u th\u00f4ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i m\u1ed9t (01) l\u1ea7n. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1ec3 ch\u1ee9ng minh ngu\u1ed3n g\u1ed1c xu\u1ea5t x\u1ee9 h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh n\u00eau t\u1ea1i Kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u n\u00e0y v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi b\u00e1n, d\u1ea5u c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

Ng\u01b0\u1eddi mua, ng\u01b0\u1eddi b\u00e1n \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u00f3a \u0111\u01a1n gi\u1ea5y \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf t\u00f3an theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt K\u1ebf t\u00f3an. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i sang h\u00f3a \u0111\u01a1n gi\u1ea5y ph\u1ee5c v\u1ee5 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb k\u1ebf t\u00f3an ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c quy \u0111\u1ecbnh n\u00eau t\u1ea1i Kho\u1ea3n 2, 3, 4 \u0110i\u1ec1u n\u00e0y.<\/span><\/p>\n

2. \u0110i\u1ec1u ki\u1ec7n<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n sang h\u00f3a \u0111\u01a1n gi\u1ea5y ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

a) Ph\u1ea3n \u00e1nh to\u00e0n v\u1eb9n n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed1c;<\/span><\/p>\n

b) C\u00f3 k\u00fd hi\u1ec7u ri\u00eang x\u00e1c nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u00f3a \u0111\u01a1n gi\u1ea5y;<\/span><\/p>\n

c) C\u00f3 ch\u1eef k\u00fd v\u00e0 h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n chuy\u1ec3n t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/span><\/p>\n

3. Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i<\/span><\/p>\n

H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed chuy\u1ec3n \u0111\u1ed5i c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd khi b\u1ea3o \u0111\u1ea3m c\u00e1c y\u00eau c\u1ea7u v\u1ec1 t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n ngu\u1ed3n, k\u00fd hi\u1ec7u ri\u00eang x\u00e1c nh\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i v\u00e0 ch\u1eef k\u00fd, h\u1ecd t\u00ean c\u1ee7a ng\u01b0\u1eddi th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 chuy\u1ec3n \u0111\u1ed5i ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n

4. K\u00fd hi\u1ec7u ri\u00eang tr\u00ean ho\u00e1 \u0111\u01a1n chuy\u1ec3n \u0111\u1ed5i<\/span><\/p>\n

K\u00fd hi\u1ec7u ri\u00eang tr\u00ean ho\u00e1 \u0111\u01a1n chuy\u1ec3n \u0111\u1ed5i t\u1eeb ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang ho\u00e1 \u0111\u01a1n d\u1ea1ng gi\u1ea5y bao g\u1ed3m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u00f4ng tin sau: d\u00f2ng ch\u1eef ph\u00e2n bi\u1ec7t gi\u1eefa ho\u00e1 \u0111\u01a1n chuy\u1ec3n \u0111\u1ed5i v\u00e0 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed g\u1ed1c \u2013 h\u00f3a \u0111\u01a1n ngu\u1ed3n (ghi r\u00f5 \u201cHO\u00c1 \u0110\u01a0N CHUY\u1ec2N \u0110\u1ed4I T\u1eea HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec\u201d); h\u1ecd v\u00e0 t\u00ean, ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i; th\u1eddi gian th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

\u0110i\u1ec1u 13. Ki\u1ec3m tra vi\u1ec7c kh\u1edfi t\u1ea1o, l\u1eadp, ph\u00e1t h\u00e0nh, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

1. C\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u00f3 tr\u00e1ch nhi\u1ec7m thanh tra, ki\u1ec3m tra, ph\u00e1t hi\u1ec7n v\u00e0 x\u1eed l\u00fd c\u00e1c vi ph\u1ea1m v\u1ec1 ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong ho\u1ea1t \u0111\u1ed9ng mua b\u00e1n h\u00e0ng ho\u00e1, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/span><\/p>\n

2. T\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu s\u1ef1 thanh tra, ki\u1ec3m tra v\u00e0 c\u00f3 tr\u00e1ch nhi\u1ec7m cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n l\u01b0u tr\u1eef h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u kh\u00e1c cho c\u00e1c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Vi\u1ec7c thanh tra, ki\u1ec3m tra \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Vi\u1ec7c ni\u00eam phong, t\u1ea1m gi\u1eef, t\u1ecbch thu ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a027\/2007\/N\u0110-CP\u00a0ng\u00e0y 23 th\u00e1ng 2 n\u0103m 2007 c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

Ch\u01b0\u01a1ng III<\/span><\/p>\n

T\u1ed4 CH\u1ee8C TH\u1ef0C HI\u1ec6N<\/span><\/p>\n

\u0110i\u1ec1u 14. Hi\u1ec7u l\u1ef1c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n<\/span><\/p>\n

1. Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/5\/2011.<\/span><\/p>\n

2. Ngo\u00e0i c\u00e1c n\u1ed9i dung h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y, c\u00e1c n\u1ed9i dung kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a051\/2010\/N\u0110-CP\u00a0ng\u00e0y 14\/05\/2010 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1\u00a0153\/2010\/TT-BTC\u00a0ng\u00e0y 28\/9\/2010 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/span><\/p>\n

Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, \u0111\u1ec1 ngh\u1ecb c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3n \u00e1nh v\u1ec1 B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.\/.<\/span><\/p>\n\n\n\n
\n<\/i>N\u01a1i nh\u1eadn:
\n<\/span><\/i>\u2013 Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c Ph\u00f3 TTCP;
\n\u2013 V\u0103n ph\u00f2ng TW v\u00e0 c\u00e1c ban c\u1ee7a \u0110\u1ea3ng;
\n\u2013 V\u0103n ph\u00f2ng Qu\u1ed1c h\u1ed9i;
\n\u2013 V\u0103n ph\u00f2ng Ch\u1ee7 t\u1ecbch n\u01b0\u1edbc;
\n\u2013 V\u0103n ph\u00f2ng Ch\u00ednh ph\u1ee7;
\n\u2013 Vi\u1ec7n Ki\u1ec3m s\u00e1t Nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 To\u00e0 \u00e1n Nh\u00e2n d\u00e2n t\u1ed1i cao;
\n\u2013 Ki\u1ec3m to\u00e1n Nh\u00e0 n\u01b0\u1edbc;
\n\u2013 C\u00e1c B\u1ed9, c\u01a1 quan ngang B\u1ed9, c\u01a1 quan thu\u1ed9c Ch\u00ednh ph\u1ee7;
\n\u2013 V\u0103n ph\u00f2ng Ban ch\u1ec9 \u0111\u1ea1o Trung \u01b0\u01a1ng v\u1ec1 ph\u00f2ng, ch\u1ed1ng tham nh\u0169ng.
\n\u2013 C\u01a1 quan Trung \u01b0\u01a1ng c\u1ee7a c\u00e1c \u0111o\u00e0n th\u1ec3;
\n\u2013 UBND, S\u1edf T\u00e0i ch\u00ednh, C\u1ee5c thu\u1ebf, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc c\u00e1c t\u1ec9nh, th\u00e0nh ph\u1ed1 tr\u1ef1c thu\u1ed9c TW;
\n\u2013 Website Ch\u00ednh ph\u1ee7; C\u00f4ng b\u00e1o;
\n\u2013 C\u1ee5c Ki\u1ec3m tra v\u0103n b\u1ea3n (B\u1ed9 T\u01b0 ph\u00e1p);
\n\u2013 C\u00e1c T\u1eadp \u0111o\u00e0n kinh t\u1ebf, T\u1ed5ng c\u00f4ng ty nh\u00e0 n\u01b0\u1edbc;
\n\u2013 C\u00e1c \u0111\u01a1n v\u1ecb thu\u1ed9c B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 Website B\u1ed9 T\u00e0i ch\u00ednh;
\n\u2013 L\u01b0u VT, TCT (VT, CS-4b).Thu H\u00e0<\/span>\n<\/td>\n		\n

KT. B\u1ed8 TR\u01af\u1edeNG
\nTH\u1ee8 TR\u01af\u1edeNG<\/span><\/p>\n

\u0110\u1ed7 Ho\u00e0ng Anh Tu\u1ea5n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

PH\u1ee4 L\u1ee4C<\/span><\/p>\n

1. M\u1eabu Quy\u1ebft \u0111\u1ecbnh v\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 32 \/2011\/TT-BTC ng\u00e0y14 \/2\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/p>\n\n\n\n\n
\u0110\u01a1n v\u1ecb ch\u1ee7 qu\u1ea3n:\u2026\u2026\u2026\u2026\u2026\u2026
\nT\u00ean t\u1ed5 ch\u1ee9c\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/td>\n		\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014-<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/span><\/td>\n\n

\u2026\u2026\u2026, ng\u00e0y\u2026\u2026\u2026 th\u00e1ng\u2026\u2026\u2026 n\u0103m\u2026\u2026\u2026<\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/i>QUY\u1ebeT \u0110\u1ecaNH C\u1ee6A \u2026\u2026\u2026(C\u00d4NG TY, \u0110\u01a0N V\u1eca)<\/p>\n

V\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n

GI\u00c1M \u0110\u1ed0C \u2026<\/p>\n

C\u0103n c\u1ee9 Th\u00f4ng t\u01b0 s\u1ed1 \/2011\/TT-BTC ng\u00e0y \/2\/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\u00a0h\u00f3a<\/span>, cung \u1ee9ng d\u1ecbch v\u1ee5;<\/p>\n

C\u0103n c\u1ee9 Quy\u1ebft \u0111\u1ecbnh th\u00e0nh l\u1eadp (ho\u1eb7c Gi\u1ea5y \u0111\u0103ng k\u00fd kinh doanh) s\u1ed1 \u2026<\/p>\n

\u2026.<\/p>\n

X\u00e9t \u0111\u1ec1 ngh\u1ecb c\u1ee7a \u2026<\/p>\n

QUY\u1ebeT \u0110\u1ecaNH:<\/p>\n

\u0110i\u1ec1u 1.\u00a0\u00c1p d\u1ee5ng h\u00ecnh th\u1ee9c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong \u0111\u01a1n v\u1ecb t\u1eeb ng\u00e0y \u2026\u2026..\/\u2026\u2026\/20\u2026..tr\u00ean c\u01a1 s\u1edf h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb v\u00e0 c\u00e1c b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt li\u00ean quan nh\u01b0 sau:<\/p>\n

\u2013 T\u00ean h\u1ec7 th\u1ed1ng thi\u1ebft b\u1ecb (<\/span>t\u00ean c\u00e1c ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed), t\u00ean ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng d\u00f9ng \u0111\u1ec3 kh\u1edfi t\u1ea1o, l\u1eadp ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>.<\/p>\n

\u2013 B\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt ho\u1eb7c t\u00ean nh\u00e0 cung \u1ee9ng d\u1ecbch v\u1ee5 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span>, ph\u1ea7n m\u1ec1m \u1ee9ng d\u1ee5ng;<\/span><\/p>\n

\u0110i\u1ec1u 2.\u00a0M\u1eabu c\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a m\u1ed7i lo\u1ea1i ho\u00e1 \u0111\u01a1n (li\u1ec7t k\u00ea chi ti\u1ebft<\/i>)<\/p>\n

\u0110i\u1ec1u<\/span>\u00a03.\u00a0Quy tr\u00ecnh kh\u1edfi t\u1ea1o, l\u1eadp, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong n\u1ed9i b\u1ed9<\/span>\u00a0t\u1ed5 ch\u1ee9c.<\/span><\/p>\n

\u0110i\u1ec1u 4.<\/span>\u00a0Tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c li\u00ean quan vi\u1ec7c kh\u1edfi t\u1ea1o, l\u1eadp, x\u1eed l\u00fd, lu\u00e2n chuy\u1ec3n v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong n\u1ed9i b\u1ed9 t\u1ed5 ch\u1ee9c bao g\u1ed3m c\u1ea3 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n chuy\u1ec3n \u0111\u1ed5i h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed sang h\u00f3a \u0111\u01a1n gi\u1ea5y.<\/span><\/p>\n

\u0110i\u1ec1u 5.<\/span>\u00a0Quy\u1ebft \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y \u2026\/\u2026\/20\u2026.L\u00e3nh \u0111\u1ea1o c\u00e1c b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn k\u1ef9 thu\u1eadt,\u2026 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tri\u1ec3n khai, th\u1ef1c hi\u1ec7n Quy\u1ebft \u0111\u1ecbnh n\u00e0y.\/.<\/span><\/p>\n\n\n\n
\nN\u01a1i nh\u1eadn:
\n<\/span><\/i>\u2013 C\u01a1 quan thu\u1ebf tr\u1ef1c ti\u1ebfp qu\u1ea3n l\u00fd (C\u1ee5c, Chi c\u1ee5c\u2026);
\n\u2013 Nh\u01b0 \u0110i\u1ec1u 4 (\u0111\u1ec3 th\u1ef1c hi\u1ec7n);
\n\u2013 L\u00e3nh \u0111\u1ea1o \u0111\u01a1n v\u1ecb;
\n\u2013 L\u01b0u.<\/span>\n<\/td>\n		\n

GI\u00c1M \u0110\u1ed0C<\/span><\/p>\n

(K\u00fd, \u0111\u00f3ng d\u1ea5u v\u00e0 ghi r\u00f5 h\u1ecd, t\u00ean)<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n<\/div>\n

\n

2. M\u1eabu Th\u00f4ng b\u00e1o ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 32 \/2011\/TT-BTC ng\u00e0y 14 \/2\/2011 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/p>\n

TH\u00d4NG B\u00c1O PH\u00c1T H\u00c0NH HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/span><\/p>\n

1. T\u00ean t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o ho\u00e1 \u0111\u01a1n (C\u00f4ng ty A):<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

2. M\u00e3 s\u1ed1 thu\u1ebf:<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

3. \u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh:<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/span><\/p>\n

4. \u0110i\u1ec7n tho\u1ea1i:<\/span>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/span><\/p>\n

5. C\u00e1c lo\u1ea1i ho\u00e1 \u0111\u01a1n ph\u00e1t h\u00e0nh:<\/span><\/p>\n\n\n\n\n\n
\n

STT<\/span><\/p>\n<\/td>\n

\n

T\u00ean lo\u1ea1i ho\u00e1 \u0111\u01a1n<\/span><\/p>\n<\/td>\n

\n

M\u1eabu s\u1ed1<\/span><\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u<\/span><\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/span><\/p>\n<\/td>\n

\n

T\u1eeb s\u1ed1<\/span><\/p>\n<\/td>\n

\n

\u0110\u1ebfn s\u1ed1<\/span><\/p>\n<\/td>\n

\n

Ng\u00e0y b\u1eaft \u0111\u1ea7u s\u1eed d\u1ee5ng<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/span><\/td>\nH\u00f3a \u0111\u01a1n GTGT<\/span><\/td>\n\u00a0<\/span><\/td>\nAA\/11T<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\n

\u00a0<\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n<\/tr>\n
\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\u00a0<\/span><\/td>\n\n

\u00a0<\/span><\/p>\n<\/td>\n

\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

6. T\u00ean c\u01a1 quan thu\u1ebf ti\u1ebfp nh\u1eadn th\u00f4ng b\u00e1o:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

7.<\/span>\u00a0Ghi r\u00f5\u00a0\u201c\u0110\u0103ng k\u00fd\u00a0s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb \u0111\u1ec3 ghi ch\u1eef s\u1ed1 sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb\u201d<\/i>\u00a0trong tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c kh\u1edfi t\u1ea1o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed s\u1eed d\u1ee5ng d\u1ea5u ph\u00e2n c\u00e1ch l\u00e0 d\u1ea5u ph\u1ea9y (,) sau ch\u1eef s\u1ed1 h\u00e0ng ngh\u00ecn, tri\u1ec7u, t\u1ef7, ngh\u00ecn t\u1ef7, tri\u1ec7u t\u1ef7, t\u1ef7 t\u1ef7 v\u00e0 s\u1eed d\u1ee5ng d\u1ea5u ch\u1ea5m (.) sau ch\u1eef s\u1ed1 h\u00e0ng \u0111\u01a1n v\u1ecb.<\/span><\/p>\n\n\n\n
\u00a0<\/span><\/td>\n\n

\u2026\u2026\u2026, ng\u00e0y\u2026\u2026\u2026th\u00e1ng\u2026\u2026\u2026n\u0103m\u2026\u2026\u2026<\/span><\/i><\/p>\n

NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT<\/span><\/p>\n

(K\u00fd, \u0111\u00f3ng d\u1ea5u v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. M\u1eabu B\u00e1o c\u00e1o c\u1ee7a t\u1ed5 ch\u1ee9c trung gian cung c\u1ea5p gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/span><\/p>\n

(Ph\u1ee5 l\u1ee5c ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed132 \/2011\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/span><\/i><\/p>\n

C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n<\/span>\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/i><\/p>\n

B\u00c1O C\u00c1O V\u1ec0 VI\u1ec6C TRUY\u1ec0N HO\u00c1 \u0110\u01a0N \u0110I\u1ec6N T\u1eec<\/p>\n

K\u1ef3\u2026\u2026.n\u0103m\u2026\u2026<\/i><\/p>\n

T\u00ean t\u1ed5 ch\u1ee9c:\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n

M\u00e3 s\u1ed1 thu\u1ebf:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u1ecba ch\u1ec9:\u00a0\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n

\u0110\u01a1n v\u1ecb t\u00ednh: S\u1ed1<\/i><\/p>\n\n\n\n\n\n
\n

STT<\/p>\n<\/td>\n

\n

Doanh nghi\u1ec7p s\u1eed d\u1ee5ng gi\u1ea3i ph\u00e1p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/p>\n<\/td>\n

T\u00ean h\u00f3a \u0111\u01a1n<\/td>\n\n

K\u00fd hi\u1ec7u m\u1eabu h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n

\n

K\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n<\/p>\n<\/td>\n

\n

T\u1eeb s\u1ed1<\/p>\n<\/td>\n

\n

\u0110\u1ebfn s\u1ed1<\/p>\n<\/td>\n

\n

S\u1ed1 l\u01b0\u1ee3ng<\/p>\n<\/td>\n<\/tr>\n

\n

M\u00e3 s\u1ed1 thu\u1ebf<\/p>\n<\/td>\n

\n

T\u00ean<\/p>\n<\/td>\n

\n

\u0110\u1ecba ch\u1ec9<\/p>\n<\/td>\n<\/tr>\n

\u00a0\n

\u00a0<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

\n

\n<\/p>\n<\/td>\n

<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n\n\n\n
<\/td>\n\n

\u2026\u2026\u2026, ng\u00e0y\u2026\u2026\u2026th\u00e1ng\u2026\u2026\u2026n\u0103m\u2026\u2026\u2026<\/span><\/i><\/p>\n

NG\u01af\u1edcI \u0110\u1ea0I DI\u1ec6N THEO PH\u00c1P LU\u1eacT
\n<\/span>(K\u00fd, \u0111\u00f3ng d\u1ea5u v\u00e0 ghi r\u00f5 h\u1ecd t\u00ean<\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u00bb T\u01b0 v\u1ea5n lu\u1eadt t\u00e0i ch\u00ednh, Ng\u00e2n h\u00e0ng<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn v\u1ec1 kh\u1edfi t\u1ea1o, ph\u00e1t h\u00e0nh s\u1eed d\u1ee5ng ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed B\u1ed8 T\u00c0I CH\u00cdNH \u2014\u2014\u2013 C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u2014\u2014\u2014\u2014\u2014- S\u1ed1: 32\/2011\/TT-BTC H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 3 n\u0103m 2011 TH\u00d4NG T\u01af H\u01af\u1edaNG D\u1eaaN V\u1ec0 KH\u1edeI T\u1ea0O, PH\u00c1T H\u00c0NH V\u00c0 S\u1eec […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[191],"tags":[],"_links":{"self":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/8542"}],"collection":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/comments?post=8542"}],"version-history":[{"count":0,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/posts\/8542\/revisions"}],"wp:attachment":[{"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/media?parent=8542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/categories?post=8542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luatsubaoho.com\/phapluat\/wp-json\/wp\/v2\/tags?post=8542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}