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Nffi nh(in:\ LBC:' D/c HungS

Van: ?Ngan: ? Cong: ?

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Dong Naifhgay. A . thang. X>.... nam 2014.

IV TRl/ONG PHONGb'T

BQ TAI CfflNH CQNG HOA XA HQl CHU NGHIA VI$T NAMD c lap - Ty do - Hanh phuc

~CUCTHUET.d6nGNAI HaNoi,ngay 31 thdng 3 nam 2014

I cMn:.3.Vft Jn:@"Z I THONG TITHird-ng df nrthi hanh Nghi djnh so 51/2010/ND-CP ngay 14 thang 5 nam 2010va Nghj djnh so 04/2014/ND-CP ngay 17 thang 01 nam 2014 cua Chinh phu

quy djnh ve hoa don ban hang hoa, cung u-ng djch vu

Can cu Ludt Qudn ly thui so 78/2006/QH11 ngdy 29 thdng 11 nam 2006 va

Ludt sua doi, bo sung mot so diiu cua Ludt Qudn ly thui so 21/2012/QH13 ngdy 20thdng 11 nam 2012;

Can cu Ludt Ke todn so 03/2003/QH11 ngdy 17 thdng 6 nam 2003;

Can etc Ludt Thui gid tri gia tang so 13/2008/QH12 ngdy 03 thdng 6 nam2008 va Ludt sura doi, bo sung mot so dieu cua Ludt Thui gid tri gia tang sd31/2013/QH13 ngdy 19 thdng 6 nam 2013;

Can etc Ludt Giao dich diin tic sd 51/2005/QH11 ngay 29 thdng 11 nam2005;

Can cu Nghi dinh so 51/2010/ND-CP ngdy 14 thdng 5 nam 2010 cua Chinhphu quy dinh ve hod dan ban hang hoa, cung ung dich vu; Nghf dinh sd04/2014/ND-CP ngdy 17 thdng 01 nam 2014 sua doi, bo sung mot so dieu cuaNghi dinh so 51/2010/ND-CP ngdy 14 thdng 5 nam 2010 cua Chinh phu;

Can cu Nghf dinh sd 215/2013/ND-CP ngay 23 thdng 12 nam 2013 cuaChinh phu quy dinh chicc ndng, nhiem vu, quyen han vd ca cdu to chicc cua Bo Tdichinh;

Theo de nghi cua Tong cue truang Tong cue Thui,

Bo truang Bq Tdi chinh huang dan thi hdnh vi hod dan ban hang hod, cungung dich vu nhu sau:

Chircmg IHLT6NG DAN CHUNG

Dieu 1. Pham vi dieu chinh

Thong Or nay hudmg dan ve viec in, phat hanh va su dung hoa don ban hanghoa, cung ling dich vu (sau day goi chung la hoa don); nhiem vu, quyen han ciia coquan quan ly thue cac cap va cac ca quan, to chiic co lien quan den viec in, phathanh, quan ly va sir dung hoa don; quyen, nghia vu va trach nhiem cua co quan, to

churc, ca nhan trong viec in, phat hanh va sir dung hoa don; kiern tra, thanh tra ve

hoa dan.

Dieu 2. Doi tuyng ap dung

1.Nguai ban hang hoa, cung ung dich vu, gom:

a)To chuc, ho, ca nhan Viet Nam kinh doanh ban hang hoa, cung ung dichvu tai Viet Nam hoac ban ra nuac ngoai;

b)To chiic, ca nhan nuac ngoai kinh doanh ban hang hoa, cung ung dich vutai Viet Nam hoac san xuat kinh doanh d Viet Nam ban hang ra nuac ngoai;

c)To chiic, ho, ca nhan Viet Nam hoac to chuc, ca nhan nuac ngoai khongkinh doanh nhung co ban hang hoa, cung ung dich vu tai Viet Nam.

2.To chuc nhan in hoa don, to chuc cung ung phan mem tu in hoa don, to

chiic trung gian cung ung giai phap hoa don dien tu.

3.To chiic, ca nhan mua hang hoa, dich vu.

4. Ca quan quan ly thue cac cap va cac to chuc, ca nhan co lien quan den

viec in, phat hanh va sit dung hoa don.

Dieu 3. Loai va hinh thirc hoa dffn

1.Hoa don la chung tir do nguai ban lap, ghi nhan thong tin ban hang hoa,cung ung dich vu theo quy dinh cua phap luat.

2.Cac loai hoa don:

a) Hoa don gia tri gia tang (mau so 3.1 Phu luc 3 va mau so 5.1 Phu luc 5ban hanh kem theo Thong tu nay) la loai hoa don danh cho cac to chiic khai, tinhthue gia tri gia tang theo phuong phap khau tru trong cac hoat dong sau:

-Ban hang hoa, cung ung dich vu trong noi dia;

-Hoat dpng van tai quoc te;

-Xuat vao khu phi thue quan va cac truong hop duoc coi nhu xuat khau;

-Xuat khau hang hoa, cung ung dich vu ra nuac ngoai.

b)Hoa don ban hang dung cho cac doi tuong sau day:

-To chuc, ca nhan khai, tinh thue gia tri gia tang theo phuong phap true tiepkhi ban hang hoa, d|ch vu trong noi dia, xuat vao khu phi thue quan va cac truong

2

hop dupe coi nhu xuat khau, xuat khau hang hoa, cung ling dich vu ra nude ngoai(mau so 3.2 Phu luc 3 va mau so 5.2 Phu luc 5 ban hanh kem theo Thong tu nay).

-To chiic, ca nhan trong khu phi thue quan khi ban hang hoa, cung ung djchvu vao npi dia va khi ban hang hoa, cung ling dich vu giua cac to churc, ca nhantrong khu phi thue quan vdi nhau, xuat khau hang hoa, cung ung dich vu ra nudengoai, tren hoa don ghi ro "Danh cho to churc, ca nhan trong khu phi thue quan"(mau s6 5.3 Phu luc 5 ban hanh kem theo Thong tu nay).

Vidu:

-Doanh nghifp A la doanh nghiep khai thuS gia tri gia tang theo phuongphap khau tru vira co hoat dpng ban hang trong nuac vua co hoat dpng xuat khau ranude ngoai. Doanh nghiep A su dung hoa don gia tri gia tang cho hoat dong banhang trong nude va hoat dpng xuat khau ra nude ngoai.

-Doanh nghiep B la doanh nghiep khai thue gia tri gia tang theo phuongphap khau tru vira co hoat dpng ban hang trong nude vira cd hoat dpng ban hangcho to chiic, ca nhan trong khu phi thue quan. Doanh nghi$p B su dung hoa donGTGT cho hoat dpng ban hang trong nude va cho hoat dpng ban hang vao khu phithue quan.

-Doanh nghi$p C la doanh nghi?p che xuat ban hang vao npi dia va banhang hoa ra nude ngoai (ngoai lanh tho Vi?t Nam) thi su dung hoa don ban hang,tren hoa don ghi ro "Danh cho to chiic, ca nhan trong khu phi thue quan".

-Doanh nghi?p D la doanh nghiep khai thue gia trj gia tang theo phuongphap true tiep, khi ban hang hoa, dich vu trong nude, cho khu phi thue quan, khixuat khau hang hoa ra nude ngoai, doanh nghiep D sii dung hoa don ban hang.

c)Hoa don khac gom: tern; ve; the; phieu thu tien bao hiem...

d)Phieu thu tien cudc van chuyen hang khong; chung tir thu cudc phi van taiqu6c tS; chiing tir thu phi dich vu ngan hang..., hinh thiic va npi dung duac laptheo thong 1? quoc te va cac quy dinh cua phap lu t cd lien quan.

3. Hinh thue hoa dan.

Hoa don dugc the hien bang cac hinh thiic sau:

a) Hoa dan ty in la hoa don do cac to chiic kinh doanh tu in ra tren cac thiStbi tin hoc, may tinh tien hoac cac loai may khac khi ban hang hoa, cung ling dich

vu;

b)Hoa don di?n tu la tap hop cac thong diep dti lieu di?n tu ve ban hang hoa,cung umg dich vu, durgrc khoi tao, lap, giii, nhan, luu trfr va quan ly theo quy djnhtai Luat Giao dich di?n tu va cac van ban huomg dan thi hanh;

c)Hoa don dat in la hoa don do cac to chuc dat in theo mau de sir dung chohoat dpng ban hang hoa, cung ung dich vu, hoac do co quan thue dat in theo maude cap, ban cho cac to chuc, ho, ca nhan.

4. Cac chung ttr dupe in, phat hanh, sii dung va quan ly nhu hoa don gomphieu xuat kho kiem van chuyen noi bo, phieu xuat kho hang giii ban dai ly (mauso 5.4 va 5.5 Phu luc 5 ban hanh kem theo Thong tu nay).

fiieu 4. Noi dung tren hoa don da lap

1. Npi dung bat bupc tren hoa don da lap phai duoc the hi?n tren cung mptmat giay.

a)Ten loai hoa don.

Ten loai hoa don the hien tren moi to hoa don. Vi du: HOA DON GIA TRIGIA TANG, HOA DON BAN HANG...

Truong hop hoa don con dung nhu mQt chung tu cu the cho cong tac hachtoan ke toan hoac ban hang thi co the dat them ten khac kem theo, nhung phai ghisau ten loai hoa don voi co chu nho hon hoic ghi trong ngoac don. Vi du: HOADON GlA TRI GIA TANG - PHlfiU BAo HANH, HOA DON GIA TRI GIA TANG(PHlfiU BAO HANH), HOA DON GlA TRI GIA TANG - PHlfeU THU TIEN, HOADON GlA TRI GIA TANG (PHIEU THU TIEN) ...

b)Ky hi?u mlu so hoa don va ky hi?u hoa don.

Ky hi?u mau s6 hoa don la thong tin the hien ky hi?u ten loai hoa don, solien, so thu tu mau trong mot loai hoa don (mpt loai hoa don co the co nhieu miu).

Ky hifu hoa don la dau hi?u phan biet hoa don bang he thong chu cai tiengViet va 02 chu so cuoi ciia nam.

Doi voi hoa don dat in, 02 chu so cuoi cua nam la nam in hoa don dat in. Doivoi hoa don tu in, 02 chu so cuoi la nam bat dau su dung hoa don ghi tren thongbao phat hanh hoac nam hoa don dupe in ra.

Vi du: Doanh nghifp X thong bao phat hanh hoa don tu in vao ngay 7/6/2014voi so lupng hoa don la 500 so, tu so 201 den het so 700. Den het nam 2014, doanhnghiep X chua su dung het 500 so hoa don da thong bao phat hanh. Nam 2015,doanh nghiep X dupe tiep tuc su dung cho den het 500 so hoa don da thong baophat neu tren.

Truong hop doanh nghi?p X khong mu6n tiep tuc sii dung so hoa dcm daphat hanh nhung chua sii dung thi thuc hi n huy cac so hoa dan chua sii dung vathuc hi?n Thong bao phat hanh hoa dan mai theo quy dinh.

c)Ten lien hoa dom.

Lien hoa dan la cac to trong cung mot so hoa don. Moi so hoa don phai co tr

2 lien tra len va toi da khong qua 9 lien, trong do:

+ Lien 1: Luu.

+ Lien 2: Giao cho nguai mua.

Cac lien tu lien thii 3 tra di duac dat ten theo cong dung cu thg ma nguai taohoa don quy dinh. Rieng hoa don do ca quan thue cap le phai co 3 lien, trong dolien 3 la lien luu tai ca quan thue.

Doi vai cac loai tai san phai dang ky quyen so hiiu, quyen su dung vai caquan co tham quyen thi to chiic, ca nhan kinh doanh cac loai tai san phai dang kyquyen so hiru, quyen sii dung vai ca quan co thim quyen tao, phat hanh hoa don cotu 3 lien tra len, trong do, giao cho nguai mua 2 lien: lien 2 "giao cho nguoi mua"va mpt lien dung de dang ky quyen sa hiru, quyfin su dung theo quy dinh ciia phapluat.

Truong hop to chiic, ca nhan kinh doanh cac loai tai san phai dang ky quygnsa huu, quySn su dyng chi tao hoa don 2 lien thi t6 chiic, ca nhan mua tai san thupcloai phai dang ky quyen sa huu, quyen su dung (6 to, xe may...) vai ca quan cotham quyen ma lien 2 ciia hoa dan phai luu tai ca quan quan ly dang ky tai san (vidu: ca quan cong an...) duac su dung cac chung tu sau de hach toan ke toan, ke

khai, khau trit thug, quyet toan von ngan sach nha nuac theo quy dinh: Lien 2 hoadon (ban chup co xac nh^n cua nguai ban^, chung tu thanh toan theo quy dinh, bienlai truac ba (lien 2, ban chup) lien quan den tai san phai dang ky.

d)S6 thii tu hoa don.

So thii tu cua hoa don la so thii tu theo day so tu nhien trong ky hieu hoadon, gom 7 chu s6 trong mot ky hieu hoa don.

d)Ten, dia chi, ma so thue ciia nguai ban;

e)Ten, dia chi, ma so thue cua nguai mua;

g) Ten hang hoa, dich vu; don vi tinh, so luong, don gia hang hoa, dich vu;thanh tiSn ghi bang so va bang chu.

Doi vai hoa dan gia tri gia tang, ngoai dong dan gia la gia chua co thue giatri gia tang, phai co dong thue suat thue gia tri gia tang, tien thue gia tri gia tang,tong so tien phai thanh toan ghi bang so va bang chu.

h) Nguai mua, nguai ban ky va ghi ro ho ten, dau nguai ban (neu co) vangay, thing, nam lap hoa don.

i) Ten to chiic nhan in hoa don.

Tren hoa don dat in, phai the hien ten, ma so thue ciia to chiic nhan in hoadon, bao gom ca truong hop to chiic nhan in tu in hoa don dat in.

k) Hoa don dugc the hien bang tieng Viet. Truong hop can ghi them chunuac ngoai thi chu nude ngoai dugc d?t ben phai trong ngoac don ( ) hoac dat ngayduoi dong tieng Viet va co co nho hon chu tieng Viet. Chu so ghi tren hoa don lacac chu so tu nhien: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; sau chu so hang nghin, trip, ty,

nghin ty, trieu ty, ty ty phai dat dau cham (.); neu co ghi chu so sau chu so hangdon vi phai dat dau phiy (,) sau chu so hang don vi. Truong hop doanh nghiep siidung phan mem ke toan co su dung dau phan each so tu nhien la dau phay (,) sauchu so hang nghin, trieu, ty, nghin ty, trieu ty, ty ty va sur dung dau cham (.) sau

chu so hang don vi tren chung tCr ke toan; chu viet tren hoa don la chir tieng Vietkhong dau thi cac doanh nghiep dugc lua chgn su dung chu viet la chft tieng Vietkhong dau va dau phay (,), dau cham (.) de phan each chu so ghi tren hoa don nhutren. Dong tong tien thanh toan tren hoa don phai dugc ghi bang chu. Cac chu vietkhong dau tren hoa don phai dam bao khong dan toi each hieu sai l?ch noi dungciia hoa don. Truce khi su dung chix viet tren hoa don la chu tieng Viet khong dauva chu so su dung dau phan each so tu nhien la dau phay (,) sau chu so hang nghin,trieu, ty, nghin ty, trieu ty, ty ty va sii dung dau cham (.) sau chu so hang don vitren hoa don, cac doanh nghiep phai co van ban dang ky voi co quan thue va tu

chiu trach nhif m ve tinh chinh xac ciia noi dung hoa don lap theo each ghi chu viet,chu so da dang ky.

Moi mau hoa don sii dung ciia mot to chiic, ca nhan phai co ciing kich thuoc(trir truong hap hoa don tu in tren may tinh tien dugc in tit giay cugn khong nhatthiet co djnh dg dai, do dai ciia hoa don phu thugc vao do dai ciia danh muc hanghoa ban ra).

2. Ngi dung khong bat buoc tren hoa don da lap.

a)Ngoai noi dung bat buoc theo huong dan tai khoan 1 Dieu nay, to chiickinh doanh co the tao them cac thong tin khac phuc vu cho hoat dong kinh doanh,ke ca tao 16-go, hinh anh trang tri hoac quang cao.

b)Cac thong tin tao them phai dam bao phu hop vai phap luat hien hanh,khong che khuat, lam mo cac noi dung bat buoc phai co tren hoa don.

3. Mot so truang hop hoa don khong nhat thiet co day <Ju cac noi dung batbuoc:

a)To chuc kinh doanh ban hang hoa, dich vu co the tao, phat hanh va sudung hoa don khong nhat thiet phai co chu ky nguai mua, dau ciia nguai ban trongtruang hop sau: hoa don dien; hoa dan nuac; hoa don dich vu vien thong; hoa dondjch vu ngan hang dap ling dii dieu kien tu in theo huong dan tai Thong tu nay.

b)Cac truang hpp sau khong nhat thiet phai co day dii cac npi dung batbuoc, trir truang hap neu nguai mua la don vi ke toan yeu cau nguai ban phai laphoa dom co day dii cac noi dung huong dan tai khoan 1 Dieu nay:

-Hoa don tu in ciia to chuc kinh doanh sieu thi, trung tarn thuong mai duacthanh lap theo quy dinh cua phap luat khong nhat thiet phai co ten, dja chi, ma sothue, chii ky ciia nguai mua, dau ciia nguai ban.

-D6i vai tem, ve: Tren tem, ve co menh gia in sin khong nhat thiSt phai cochir ky nguai ban, dau ciia nguai ban; ten, dia chi, ma so thue, chu ky nguai mua.

-Doi vai doanh nghi?p sii dung hoa don vai s6 luang Ion, chap hanh t6tphap lu?t thug, can cii dac diem hoat dong kinh doanh, phuong thiic to chiic banhang, each thue lap hoa don ciia doanh nghiep va tren ca sa de nghi cua doanhnghiep, Cue thue xem xet va co van ban huong dan hoa don khong nhat thiit phaico tieu thiic "dau cua nguai ban".

-Cac truang hap khac theo huong dan ciia Bo Tai chinh.

Chirvng II

TAO VA PHAT HANH HOA DON

Dieu 5. Nguyen tac tao hoa den

1.Tao hoa don la hoat dpng lam ra mau hoa don dS su dung cho muc dichban hang hoa, cung ung dich vu cua to chuc kinh doanh th6 hi?n bang cac hinhthiic hoa don huong dan tai khoan 3 Dieu 3 Thong tu nay.

2.To chuc co the dong thai tao nhieu hinh thiic hoa don khac nhau (hoa dontu in, hoa don dat in, hoa don dien tu) theo quy dinh tai Nghi dinh s6 51/2010/ND-CP, Nghi dinh so 04/2014/ND-CP va Thong tu nay.

a) To chiic, doanh nghiep mai thanh lap hoac dang hoat dpng duac tao hoadon tu in neu thuoc cac truang hap huang dan tai diem a khoan 1 Dieu 6 Thong tunay.

b)To chiic kinh doanh duac tao hoa don tu in neu dap ling diSu ki?n huongdan tai diem b khoan 1 Dieu 6 Thong tu nay.

c)To chiic kinh doanh thuoc doi tuong neu tai diSm a, di m b khoan naynhung khong tu in hoa don thi duac tao hoa don dat in theo huong dan tai Dieu 8Thong tu nay.

d)To chuc npp thue gia tri gia tang theo phuong phap khau tru thuS khongthuoc doi tuong neu tai diem a, diem b khoan nay va khong thuoc doi tuong muahoa don ciia ca quan thue thi dupe tao hoa don dat in theo huong dan tai Dieu 8Thong tu nay.

d)To chuc khong phai la doanh nghiep nhung co hoat dong kinh doanh (baogom ca hop tac xa, nha thau nuac ngoai, ban quan ly du an); ho, ca nhan kinhdoanh; to chuc va doanh nghiep khac khong thuoc truong hop dugrc tu in, d5t inhoa don mua hoa don dat in ciia ca quan thue theo huong dan tai Dieu 11 Thong tunay.

e)Cac don vi su nghi#p cong lap co hoat dong san xuat, kinh doanh theo quydinh cua phap luat dap ung dii dieu kien tu in huong dan tai khoan 1 Dieu 6 nhungkhong tu in hoa don thi dugc tao hoa don dat in hoac mua hoa don dat in cua caquan thue.

g) T6 chiic khong phai la doanh nghi?p; hQ, ca nhan khong kinh doanh nhungco phat sinh hoat dong ban hang hoa, cung ung dich vu can co hoa don de giao chokhach hang duac ca quan thue cap hoa don le.

3.To chuc khi tao hoa don khong duac tao trung so hoa don trong cung kyhi?u.

4.Chat luong giiy va muc vi6t hoac in tren hoa don phai dam bao thai gian

luu trii theo quy dinh cua phap luat ve ke toan.

Dieu 6. Tao hoa don tv in

1. Doi tuong duac tao hoa don tu in

a) Cac doanh nghiep, don vi su nghifp duac tao hoa don tu in ke tir khi coma so thue gom:

-Doanh nghifp duac thanh lap theo quy dinh ciia phap luat trong khu congnghiep, khu kinh te, khu che xuat, khu cong nghe cao.

-Cac don vi sir nghiep cong lap co san xuat, kinh doanh theo quy djnh cuaphap luat.

-Doanh nghifp, Ngan hang co muc von dieu le tir 15 ty (long tra len tinh theoso von d5 thuc gop den thai diem thong bao phat hanh hoa don, bao gom ca Chinhanh, dcm vj true thuoc khac tinh, thanh pho vai tru so chinh co thuc hien ke khai,npp thue GTGT.

Vi du: Tap doan vien thong VT, try so chinh tai Ha Npi, co miic von dieu letren 15 ty dong da thuc gop tinh den thai diem phat hanh hoa don. Tap doan da taohoa don tu in thi cac Chi nhanh, don vj true thuoc Tap doan a khac tinh, thanh phovai Tap doan thuc hien khai, nop thue GTGT tai cac tinh, thanh pho cung duac tutao hoa dan tu in.

b)Doanh nghiep mai thanh lap tu ngay Thong tu nay co hieu luc thi hanh covon dieu le duai 15 ty dong la doanh nghiep san xuat, dich vu co thuc hien dau tumua sim tai san co dinh, may moc, thiet bj co gia tri tir 1 ty dong tra len ghi tren

hoa don mua tai san co dinh, may moc, thiet bi tai thai diem thong bao phat hanhhoa dan duac tu in hoa don de su dung cho vi?c ban hang hoa, cung ling djch vuneu co du cac dieu ki?n sau:

-Da duac cap ma so thue;

-Co doanh thu ban hang hoa, dich vu;

-Co he thong thiet bj (may tinh, may in, may tinh tien) dam bao cho vi c inva lap hoa dan khi ban hang hoa, cung ung dich vu;

-La don vi ke toan theo quy dinh cua Luat Ke toan va co phan m8m tu inhoa don dam bao dinh ky hang thang du li|u tu phan mem tu in hoa don phai duacchuyen vao so ke toan de hach toan doanh thu va ke khai tren Ta khai thuS GTGT'gui ca quan thue.

-Khong bi xu phat vi pham phap luat ve thue hoac da bi xu phat va da ch4rjhanh xii phat vi pham phap luat ve thue ma tong so tien phat vi pham phap luat vethu6 duoi nam muai (50) tri?u dong trong vong ba tram sau muai lam (365) ngaytinh lien tuc tir ngay thong bao phat hanh hoa don tu in lin dku tra ve truac.

-Co van ban di nghi su dung hoa don tu in (Mlu so 3.14 Phu lye 3 ban hanhkem theo Thong tu nay) va duac ca quan thue quan ly true tiep xac nhan du dieukien. Trong thai han 5 ngay lam vi?c ke tir khi nhan duac van ban dS nghi cuadoanh nghiep, ca quan thue quan ly true tiep phai co y kien ve di6u kien sii dunghoa don tu in cua doanh nghiep (Mau so 3.15 Phu luc 3 ban hanh kem theo Thongtu nay).

c)T6 chiic neu tai diem a, diem b khoan nay truac khi tao hoa don phai raquy8t dinh ap dung hoa don tu in va chiu trach nhi?m ve quyet dinh nay.

Quyet d}nh ap dung hoa don tu in gom cac noi dung chii yeu sau:

-Ten he thong thiet bi (may tinh, may in, phan mem irng dung) dung de inhoa don;

-Bo phan ky thuat hoac ten nha cung ung dich vu chiu trach nhiem ve matky thuat tu in hoa dcm;

- Trach nhiem cua tung bp phan true thupc lien quan vi?c tao, l$p, luanchuyen va luu tru du li?u hoa don t\ in trong npi bp to chic;

-Mau cac loai hoa don tu in cung voi muc dich sir dung cua moi loai phai cocac tieu thuc de khi lap dam bao day du cac npi dung huong dan tai khoan 1 Dieu 4Thong tu nay.

2.To chuc dupe tao hoa don ty in sii dung chuong trinh tu in hoa don tit cacthiet bi tin hoc, may tinh tien hoac cac loai may khac dam bao nguyen tac:

-Viec danh so th\ tu tren hoa don duac thuc hien tu dpng. Moi lien cua motso hoa don chi dupe in ra mot Ian, neu in ra tr Ian thii 2 tra di phai the hi?n la bansao (copy).

-Phan mem ung dung de in hoa don phai dam bao yeu cau ve bao mat bangviec phan quyen cho nguoi su dung, ngudi khong dupe phan quyen sir dung khongdupe can thiep lam thay doi du li^u tren ung dung.

3.Dieu kien va trach nhiem cua t6 chiic cung ung phan mem tu in hoa don.

a)Dieu kien

To chuc cung ung- phan mem tu in hoa don phai la doanh nghiep co giaychung nhan dang ky kinh doanh (giay chung nhan dang ky doanh nghiep), trong doco nganh nghe lap trinh may vi tinh hoac xuat ban phan mem, tru truong hop tochiic ty cung ung phan mem tu in hoa don de su dung.

b)Trach nhifm

-Dam bao phan mfim tu in hoa don cung cap cho mot don vi tuan thu diingnhung quy dinh ve tu in hoa don; khong in gia hoa don trung voi cac mau trongphan mem da cung cap cho doanh nghiep

-Lap bao cao ve viec cung cap phan mem tu in hoa don cho ca quan thue

quan ly true tiep. Npi dung bao cao the hien: ten, ma so thue, dia chi to chiic sudung phan mem tu in hoa don (mau so 3.7 Phu luc 3 ban hanh kem theo Thong tunay).

Bao cao ve viec cung ung phan mem tu in hoa don dupe lap va gui cho co

quan thue quan ly true tiep theo quy. Bao cao ve viec cung ung phan mem tu in hoa

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1.Doi turgmg dupe too hoa don dat in:

a)To chiic kinh doanh moi thanh lap thupc doi tupng dupe tu in hoa dontheo huong dan tai Dieu 6 Thong tu nay neu khong su dung hoa dan ty in thi duactao hoa don dat in de sii dung cho cac hoat dpng ban hang hoa, cung ung dich vu.

b)To chuc kinh doanh, doanh nghiep khong thuoc doi tupng mua hoa donciia ca quan thue huong dan tai Dieu 11 va Dieu 12 Thong tu nay dugrc tao hoa dondat in de sir dung cho cac hoat dpng ban hang hoa, cung ung dich vu.

Truoc khi dat in hoa don Ian dau, to chuc kinh doanh, doanh nghiep phai guiden ca quan thue quan ly true tiep de nghi sir dung hoa don dat in (Mau so 3.14Phu luc 3 ban hanh kem theo Thong tu nay).

Trong thai han 5 ngay lam vi$c ke tu khi nhan duac de nghi ciia to chuc,doanh nghi?p, co quan thue quan ly true tiep phai co Thong bao ve viec sir dunghoa don dat in (Mlu so 3.15 Phu luc 3 ban hanh kem theo Thong tu nay).

c)Cue Thue tao hoa don dat in dS ban va cap cho cac doi tuong huong dantai DiSu 11, DiSu 12 va Dieu 13 Thong tu nay.

2.Hoa don dat in dupe in ra duoi dang mau in san phai co cac tieu thiic dambao khi lap hoa don co day du npi dung bat bupc theo huong dan tai khoan 1 Dieu4 Thong tu nay.

Doi tupng dupe tao hoa don d t in tu quyet dinh mau hoa don dat in.

To chuc kinh doanh dt in hoa don phai in san ten, ma so thue vao tieu thue"ten, ma s6 thue nguai ban" tren to hoa don.

Truong hop to chiic kinh doanh d5t in hoa don cho cac don vi true thuoc thiten t6 chiic kinh doanh phai dupe in sin phia tren ben trai cua ta hoa don. Cac donvi tryc thuoc dong dau hoac ghi ten, ma s6 thue, dia chi vao tieu thiic "ten, ma so

thue, dia chi nguai ban hang" de su dung.

Doi voi hoa don do Cue Thug dat in, ten Cue Thue dupe in san phia tren bentrai ciia ta hoa don.

3.In hoa don dat in

a)Hoa don dat in dupe in theo hop dong giua to chuc kinh doanh hoac CueThug voi to chiic nhan in hoa don dii dieu kien tai diem a khoan 4 Dieu nay.

b)Hop dong in hoa don dupe the hien bang van ban theo quy dinh cua LuatDan su. Hop dong ghi cu the loai hoa don, ky hieu mau so hoa don, ky hieu hoadon, so lupng, so thii tu hoa don dat in (so thii tu bat dau va so thii tu ket thiic),

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kem theo hoa dan mau, thong bao cua ca quan thue ve viec chuyen sang sir dung

hoa don dat in ciia doanh nghiep.

c) Truong hop to chuc nhan in hoa don ty in hoa don dat in de su dung chomuc dich ban hang hoa, cung ung dich vu, phai co quySt dinh in hoa don cua thutruong don vj. Quyet dinh in phai dam bao cac npi dung quy dinh nhu loai hoa don,mau so hoa don, ky hieu hoa don, so luong, so thii tu hoa dcm d^t in (so thu tu bitdau va so thu tu ket thiic), kem theo hoa don mau.

4. Dieu kien va trach nhiem cua to chuc nhan in hoa don

a)Dieu ki?n

To chiic nhan in hoa don phai la doanh nghiep co dang ky kinh doanh conhi?u lye va co giay phep hoat dpng nganh in (bao g6m ca in xuat ban pham vakhong phai xuat ban pham).

Truong hop don vi su nghiep cong lap co hoat dpng san xuit kinh doanh nhudoanh nghiep, co giay phep hoat dpng nganh in, co may moc thie"t bi nganh in thiduac nhan in hoa don dat in ciia cac to chuc.

b)Trach nhifm

-In hoa don theo dung hop dong in da ky, khong duoc giao lai toan bp hoacbat ky khau nao trong qua trinh in hoa don cho to chuc in khac thuc hi?n;

-Quan ly, bao quan cac ban phim, ban kem va cac cong cu co tinh nang

tuong tu trong viec tao hoa don dat in theo thoa thuan voi to chuc d5t in hoa don.Truong hop mu6n sir dung cac ban phim, ban kem dS in cho cac Ian sau thi phai

niem phong luu giu cac ban phim, ban kem;

-Hiiy hoa don in thu, in sai, in trung, in thira, in hong; cac ban phim, bankem va cac cong cu co tinh nang tuong tu trong viec tao hoa don d5t in theo thoathuan vai to chiic, ca nhan d5t in;

-Thanh ly hop dong in vai to chiic dat in hoa don;

-Lap bao cao ve viec nhan in hoa don cho ca quan thue quan ly true tiep.

Npi dung bao cao the hien: ten, ma so thue, dia chi to chiic d5t in; loai, ky hieu hoadon, ky hi u mau so hoa don, so luong hoa don da in (tu so ... den s6) cho tung to

chiic (mau so 3.7 Phu luc 3 ban hanh kem theo Thong tu nay).

Bao cao ve viec nhan in hoa don duac lap va gui cho ca quan thue1 quan lytrue tiep theo quy, bao cao Quy I npp cham nhat la ngay 30/4; quy II npp chamnhat la ngay 30/7, quy III npp cham nhat la ngay 30/10 va quy IV npp cham nhit langay 30/01 cua nam sau.

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Truong hop to chiic nhan in hoa don ngirng hoat (long in hoa don thi ky baocao in hoa don cuoi cung bat dau tir dau ky bao cao cuoi den thai diem to chirc

nhan in ngimg hoat dong in hoa don, thai han nop bao cao ve viec nhan in hoa doncham nhat la ngay 20 thang sau ciia thang ngirng hoat dong in hoa don.

Trucmg hop to chirc nhan in hoa don moi bat dau hoat dpng san xuat kinhdoanh hoac co hoat dong in hoa don sau khi ngirng hoat dong in thi thoi gian baocao ve viec nhan in hoa don dau tien tinh tir ngay bat dau hoat dong san xuat kinhdoanh hoac bat dau lai hoat dong in den het quy tiiy theo thai diem bat dau hoatdong san xuat kinh doanh hoac bat dau hoat dong in.

Ca quan thue nhan bao cao va dua cac dflr lieu len trang thong tin dien tu cuaTong cue Thue trong thai han 03 (ba) ngay lam vi$c ke tir ngay nhan duac bao cao.

Dieu 9. Phat hanh hoa dona cua to chirc kinh doanh

1.To chirc kinh doanh truac khi sir dung hoa don cho viec ban hang hoa,dich vu, trir hoa don duyc mua, cap tai ca quan thue, phai lap va giri Thong baophat hanh hoa don (mau so 3.5 Phu luc 3 ban hanh kern theo Thong tir nay), hoadon mau cho ca quan thue quan ly true tiep.

2.N$i dung Thong bao phat hanh hoa don gom: ten don vi phat hanh hoadon, ma so thue, dia chi, dien thoai, cac loai hoa don phat hanh (ten loai hoa don,ky hi?u hoa don, ky hi u mau so hoa don, ngay bit dau sir dung, so luong hoa donthong bao phat hanh (tir so... den so...)), ten va ma so thue cua doanh nghiep in hoa

don (doi vai hoa don dat in), ten va ma so thue (neu co) ciia to chuc cung ung phanmSm ty in hoa don (doi vai hoa don tir in), ten va ma so thue (neu co) ciia to chiictrung gian cung cap giai phap hoa don dien tir (doi vai hoa don dien tir); ngay lapThong bao phat hanh, ten, chu ky cua nguai dai dien theo phap luat va dau ciia 'don

Can cu vao nhu cau six dung hoa dan va viec chap hanh quy dinh ve quan ly,sir dung hoa dan cua to chuc, doanh nghiep, ca quan thue quan ly true tiep xac djnhso luong hoa don duac thong bao phat hanh de sic dung tCr 3 thing den 6 thang taiThong bao phat hanh hoa don cua to chiic, doanh nghiep.

Tnrcrng hop cac ngan hang, to chtic tin dung va cac chi nhanh ngan hang, to

chiic tin dung sii dung chung tvr giao dich kiem hoa don thu phi dich vu tu in thigui Thong bao phat hanh hoa don kem theo hoa don mau den ca quan thue quan ly,dang ky cau true tao so hoa don, khong phai dang ky tnrac so luong phat hanh.

Doi voi cac so hoa dan da thue hien thong bao phat hanh nhung chua sudung het co in sin ten, dia chi tren to hoa don, khi co sir thay doi ten, dia chi nhungkhong thay doi ma so thue va ca quan thue quan ly true tiep, neu to chiic kinhdoanh van co nhu cau su dung hoa don da dat in thi thue hien dong dau ten, dia chimai vao ben canh tieu thue ten, dia chi da in sin de tiep tuc su dung va giii thong

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bao diSu chinh thong tin t$i thong bao phat hanh hoa don den co quan thuS quan lytr\ c tiep (mail so 3.13 Phu luc 3 ban hanh kem theo Thong tu nay).

Truong hop co sir thay doi dia chi kinh doanh dan den thay doi co quan thuequan ly true tiep, neu to chuc co nhu cau tiep tuc su dung so hoa don da phat hanhchua sii dung het thi phai npp bao cao tinh hinh sur dung hoa don vai co quan thuenoi chuyen di va dong dau dia chi moi len hoa don, gui bang ke hoa don chua sirdung (mau so 3.10 Phu luc 3 ban hanh kem theo Thong tu nay) va thong bao diSuchinh thong tin tai thong bao phat hanh hoa don den co quan thue noi chuyln dgn(trong do neu ro so hoa don da phat hanh chua sir dung, se tiep tuc su dung). Neu tochiic khong co nhu cau su dung so hoa don da phat hanh nhung chua su dung hetthi thue hien huy cac so hoa don chua sir dung va thong bao ket qua huy hoa donvcri co quan thue noi chuygn di va thue hien thong bao phat hanh hoa don moi voico quan thue noi chuyen den.

Truong hop co sir thay doi ve npi dung da thong bao phat hanh, to chuc kinhdoanh phai thue hien thong bao phat hanh moi theo hucrng dan tai khoan nay.

3.Hoa don mau la ban in the hien diing, du cac tieu thiic tren lien ciia hoadon giao cho nguai mua loai duoc phat hanh, co so hoa don la mpt day cac chu s60 va in hoac dong chu "Mau" tren to hoa don. Hoa don mau kem thong bao phathanh de giii co quan Thue va de niem yet tai cac co set su dung ban hang hoa, dichvu la lien giao cho nguoi mua hang.

Truong hop to chuc khi thay doi ten, dia chi thong bao phat hanh so luonghoa don con tiep tuc su dung khong co hoa don mlu ho c cac chi nhanh ti-yc thuocsu dung chung mau hoa don voi try so chinh khi thong bao phat hanh hoa donkhong du hoa don mlu thi Huge su dung 01 so hoa don diu tien su dung theo ten,dja chi moi ho5c duqc phan b6 de lam hoa don mau. Tren hoa don dung lam maugach bo so thu tu da in s3n va dong chu "Mau" de lam hoa don m u. Cac hoa dondung lam hoa don mau khong phai thue hi?n thong bao phat hanh (khong ke khaivao so luong hoa don phat hanh tai Thong bao phat hanh hoa don).

4.Thong bao phat hanh hoa don va hoa don mau phai dupe gui den co quanthue quan ly true tiep cham nhat nam (05) ngay truoc khi to chuc kinh doanh bitdau su dung hoa don va trong thdi han muoi (10) ngay, ke tvr ngay ky thong baophat hanh. Thong bao phat hanh hoa don gom ca hoa don mau phai dupe niem yltr6 rang ngay tai cac co so su dung hoa don de ban hang hoa, dich vu trong su6t thoigian su dung hoa don.

Truong hop to chiic kinh doanh khi gui thong bao phat hanh tu lin thu 2 trddi, nSu khong co sir thay doi ve noi dung va hinh thue hoa don phat hanh thi khongcan phai gui kem hoa don mau.

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Truang hap to chuc co cac dom vi true thupc, chi nhanh co sir dung chungmau hoa dan cua to chuc nhung khai thue gia tri gia tang rieng thi tirng don vi truethupc, chi nhanh phai gui Thong bao phat hanh cho ca quan thue quan ly true tiep.Truang hop to chuc co cac don vi true thuoc, chi nhanh co su dung chung mau hoadon cua to chuc nhung to chuc thue hien khai thue gia tri gia tang cho don vi truethupc, chi nhanh thi dom vi true thupc, chi nhanh khong phai Thong bao phat hanhhoa dan.

Tong cue ThuS co trach nhi?m can cii npi dung phat hanh hoa dan cua tochuc de xay dung h thong du li?u thong tin ve hoa don tren trang thong tin di?n tuciia Tong cue Thue de mpi to chuc, ca nhan tra cuu duac npi dung can thiet ve hoadan da thong bao phat hanh cua to chuc.

Truang hop khi nhan dupe Thong bao phat hanh do to chuc gui den, ca quanThue phat hien thong bao phat hanh khong dam bao du npi dung theo dung quydinh thi trong thai han ba (03)ngay lam viec ke tit ngay nhan duac Thong bao, caquan thue phai co van ban thong bao cho to chuc biet. To chiic co trach nhiem dieuchinh de thong bao phat hanh mai.

Dieu 10. Phat hanh hoa dffn cua Cue Thue

1.Hoa don do Cue Thue dat in truac khi ban, cap Ian dau phai lap thong baophat hanh hoa don.

2.Npi dung thong bao phat hanh hoa don, hoa don mau thue hien theohuong dan tai khoan 2, khoan 3 Dieu 9 Thong tu nay va theo mau so 3.6 Phu lye 3ban hanh kem theo Thong tu nay.

3.Thong bao phat hanh hoa don phai duac gui den tit ca cac Cue Thue trongca nuoc trong thai han muai (10) ngay lam viec, ke tu ngay lap thong bao phathanh va truac khi cap, ban. Thong bao phat hanh hoa don niem yet ngay tai cac casa trvrc thupc Cue Thue trong suot thai gian thong bao phat hanh con hieu lure tai vitri de thay khi vao ca quan thue.

Truang hop Cue Thue da dua npi dung Thong bao phat hanh hoa don lentrang thong tin dien tu cua T6ng cue Thue thi khong phai gui thong bao phat hanhhoa don den Cue Thue khac.

4. Truong hop co sir thay doi ve npi dung da thong bao phat hanh,Cue Thug phai thue hien thu tuc thong bao phat hanh mai theo huong dan tai khoan2 va 3 B\ u nay.

Dieu 11. Doi tirong mua hoa dan cua eff quan thue

1. Ca quan thue ban hoa don cho cac doi tupng sau:

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a)T6 chuc khong phai la doanh nghiep nhung co hoat dong kinh doanh (baogom ca hop tac xa, nha thau nude ngoai, ban quan ly du an).

To chuc khong phai la doanh nghiep nhung co hoat dong kinh doanh la cact6 chuc co hoat dQng kinh doanh nhung khong duo-c thanh lap va hoat d$ng theoLuat Doanh nghiep va phap luat kinh doanh chuyen nganh khac.

b)Ho, ca nhan kinh doanh;

c)To chiic kinh doanh, doanh nghiep npp thue GTGT theo phuong phap truetiep theo ty le % nhan vai doanh thu.

d)Doanh nghiep dang su dung hoa don tu in, dat in thuoc loai nii ro cao vethue;

d) Doanh nghifp dang su dung hoa don tu in, dp in co hanh vi vi pham vShoa don bj xii ly vi pham hanh chinh ve hanh vi tron thue, gian Ian thue.

Doanh nghi?p huong dan tai diem d, d khoan nay mua hoa don cua ca quanthue trong thdi gian 12 thang. Het thoi gian 12 thing, can cii tinh hinh su dung hoadon, vi$c ke khai, nop thue cua doanh nghifp va de nghi ciia doanh nghiep, trongthai han 5 ngay lam viec, ca quan thue co van ban thong bao doanh nghiep chuySnsang tu tao hoa don de sit diing hoac tiep tuc mua hoa don cua ca quan thuS neu

khong dap ung dieu kien tu in hoac dat in hoa don (mau so 3.15 Phy lye 3 ban hanhkem theo Thong tu nay).

2. Doanh nghiep thupc loai nii ro cao ve thue tai diem d khoan 1 Dieu nay lacac doanh nghiep co von chii sa huu duai 15 ty dong va co mot trong cac dau hieu

a)Khong co quyen so huu, quyen su dung hop phap cac ca sa vat chit sau:nha may; xucmg san xuat; kho hang; phuang tien van tai; ciia hang va cac ca sa vatchat khac.

b)Doanh nghiep kinh doanh trong linh vuc khai thac dat, da, cat, soi.

c)Doanh nghiep co giao dich qua ngan hang dang nga theo quy dinh ciiaphap luat ve phong, chong rua tien.

d)Doanh nghiep co doanh thu tir vi?c ban hang hoa, cung cap dich vu chocac doanh nghiep khac ma chu cac doanh nghiep nay co moi quan he cha me, vachong, anh chi em rupt hoac quan he lien ket sa hiru cheo chigm ty trong tren 50%tren tong doanh thu kinh doanh tren To khai quyet toan thue TNDN cua nam quyettoan.

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d)Doanh nghifp khong thirc hien ke khai thue theo quy dinh: Khong npp h6so khai thue hoac npp ho sa khai thue sau 90 ngay ke tir ngay het thdi han npp hoso khai thue hoac ke tir ngay bat dau hoat dong kinh doanh theo giay phep dang kykinh doanh; nghi kinh doanh qua thai han da thong bao tam nghi kinh doanh vai caquan thue va ca quan thue kiem tra xac nhan doanh nghiep co san xuat kinh doanhnhung khong ke khai thue; khong con hoat dong kinh doanh tai dia chi da dang kykinh doanh va khong khai bao vai ca quan thue hoac ca quan thue kiem tra khongxac dinh duoc nai dang ky thuong tru, tam tru cua nguai dai dien theo phap luat,chii doanh nghiep.

e)Nguai dai dien theo phap luat ciia doanh nghi?p bi khai to ve tpi tron thue,tpi in, phat hanh, mua ban trai phep hoa don, chung tu thu npp ngan sach nha nuoc.

g) Doanh nghiep dang su dung hoa don tu in, dat in co su thay doi dia chikinh doanh tir 2 Ian tra len trong vong 12 thang ma khong khai bao theo quy dinhhoac khong ke khai, nop thue a nai dang ky mai theo quy dinh.

h) Doanh nghiep co diu hieu bat thuong khac theo tieu chi danh gia rui ro xethue cua ca quan thue.

Ca quan thue quan ly true tiep co trach nhi?m c3n cu huong dan tai khoannay dinh ky truac ngay 5 hang thang, ra soat, kiem tra thirc te, lap danh sach doanhnghiep thupc loai rui ro cao ve thue. Cue thue co trach nhiem tong hop danh sachdoanh nghiep thuoc loai rui ro cao ve thue cua Chi cue thue va doanh nghiep thuQCquan ly cua Cue thue.

Ngay 15 hang thing, Cue truong Cue thue ban hanh Quyet dinhkem theoDanh sach doanh nghi?p thuoc loai rui ro cao ve thue, cong bo cong khai "Danhsach doanh nghiep thupc loai rui ro cao ve thue thue hien mua hoa don do ca quanthuS chat hanh" tren Trang thong tin dien tu cua Tong cue Thue, dong thai thongbao bang van ban cho doanh nghi?p biet.

Sau 15 ngay kk tir ngay Cue truong Cue thue ban hanh Quyet dinh va thong

bao cho doanh nghiep biet, doanh nghiep phai dirng viec sir dung hoa don ty in, datin va chuyen sang stir dung hoa dan mua cua ca quan thue. Ca quan thue co trach

nhiem ban hoa don cho doanh nghiep de sir dung ngay sau khi co thong bao chodoanh nghiep ve viec dirng sir dung hoa don dkl in, tu in.

3. Doanh nghiep dang stir dung hoa don tu in, dat in co hanh vi vi pham vghoa don tai diem d khoan 1 Dieu nay la doanh nghiep co y hoac co chii y sir dunghoa don bat hop phap hoac su dung bat hop phap hoa don de tron thue, gian Ianthue va bj xir ly vi pham hanh chinh doi vai hanh vi tron thue, gian Ian thue; doanhnghiep duac ca quan co lien quan (Kiem toan Nha nuac, Thanh tra Chinh phu,Cong an va cac ca quan lien quan theo quy dinh cua phap luat) thong bao cho caquan Thue nai doanh nghiep dong tru sa ve viec co hanh vi tron thue, gian Ian thue.

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Thai ctiem khong duac sii dung hoa don tu in, dat in cua doanh nghiep dupetinh tir ngay Quyet dinh xii phat vi pham hanh chinh ve hanh vi tron thue, gian Ianthue co hi u lire thi hanh. Khi ban hanh Quyet dinh xu phat vi pham hanh chinh vehanh vi tron thue, gian Ian thue, co quan thue ghi ro tai Quyet dinh xii phat thaidiem doanh nghiep khong dupe su dung hoa don tu in, dat in ma phai chuyen sangmua hoa don cua ca quan thue.

4. Sau 30 ngay, ke tvr ngay Cue truomg Cue Thue co van ban thong bao chodoanh nghiep biet doi vai doanh nghiep huong dan tai khoan 2 Dieu nay va ki tungay Quyet dinh xu phat vi pham hanh chinh ve hanh vi tron thue, gian Ian thue" cohieu lire thi hanh doi vai doanh nghi?p huong dan tai khoan 3 Dieu nay, doanhnghiep lap bao cao hoa don het gia tri su dung (mau so 3.12 Phu luc 3 ban hanhkern theo Thong tu nay). Doanh nghiep thyc hi?n huy cac hoa don tu in, dat in hStgia tri sii dung va thong bao ket qua huy hoa don cho ca quan thue quan ly tryc tiSptheo huong dan tai Dieu 29 Thong tu nay.

Can cii bao cao tinh hinh su dung hoa don ciia t6 chuc kinh doanh, doanh

nghiep, ke tur thai diem doanh nghiep bat dau mua hoa don ciia ca quan thuS, caquan thue quan ly true tiep thue hifn thong bao hoa don dat in khong con gia tri sitdung doi vai nhung hoa don dat in da thong bao phat hanh nhung chua sii dung cuadoanh nghiep khi chuyen sang mua hoa don cua ca quan thue neu tren.

Dieu 12. Ban hoa don do Cue Thue dat in

1.Hoa don do Cue Thue dat in dugrc ban theo gia bao dam bu dip chi phigom: gia dat in va phi phat hanh. Cue truong Cue Thue quyet dinh va niem yet giaban hoa don theo nguyen tac tren. Ca quan thue cac cap khong duac thu them bitky khoan thu nao ngoai gia ban da niem yet.

Co quan thue quan ly true tiep thur hien ban hoa don cho cac d6i tupnghuong dan tai khoan 1 Dieu 11 Thong tu nay.

2.Ban hoa don tai ca quan thue

a) Trach nhiem cua to chiic, hp, ca nhan

Doanh nghi$p, to chuc, hp, ca nhan kinh doanh thupc doi tuong duac muahoa don do ca quan thue phat hanh khi mua hoa don phai co don dS nghi mua hoadon (mau so 3.3 Phu luc 3 ban hanh kern theo Thong tu nay) va kem theo cac gilyto sau:

- Nguai mua hoa don (nguai co ten trong dan ho^c nguai dupe doanhnghiep, to chiic kinh doanh, chii ho kinh doanh uy quyen bing giay uy quySn theoquy dinh cua phap luat) phai xuat trinh giay chung minh nhan dan con trong thainan su dung theo quy dinh ciia phap luat ve giay chung minh nhan dan.

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- To chuc, ho, ca nhan mua hoa don Ian dSu phai co van ban cam ket (Mau

so 3.16 Phu luc 3 ban hanh kem theo Thong tu nay) ve dia chi san xuat, kinh doanhphu hop vai giay chung nhan dang ky doanh nghi$p hoac giay phep dau tu (giiyphep hanh nghe) hoSc quyet dinh thanh lap cua co quan co tham quyen.

Khi den mua hoa don, doanh nghiep, to chuc, ho, ca nhan mua hoa don do caquan thue phat hanh phai tu chiu trach nhiem ghi hoac dong dau: ten, dia chi, ma sothue tren lien 2 ciia moi so hoa don tnrcrc khi mang ra khoi ca quan thue nai muahoa don.

b) Trach nhiem cua ca quan thue

Co quan thue ban hoa don cho to chuc, hp, ca nhan kinh doanh theo thang.

So luong hoa don ban cho to chuc, ho, ca nhan kinh doanh Ian dau khong quamot quyen nam muai (50) so cho moi loai hoa don. Truong hop chua het thang dasir dung het hoa don mua Ian dau, ca quan thue can cu vao thai gian, so luong hoadon da sir dung de quyet dinh so luong hoa don ban Ian tiep theo.

Doi vai cac Ian mua hoa don sau, sau khi kiem tra tinh hinh sir dung hoa don,tinh hinh ke khai npp thue va de nghi mua hoa don trong dan de nghi mua hoa don,ca quan thue giai quyet ban hoa don cho to chuc, ho, ca nhan kinh doanh trongngay. So luong hoa don ban cho to chuc, ho, ca nhan kinh doanh khong qua soluong hoa don da su dung cua thang mua truac do.

Truong hop hQ, ca nhan kinh doanh khong co nhu cau sii dung hoa donquyen nhung co nhu cau su dung hoa don le thi ca quan thue ban cho hp, ca nhankinh doanh hoa don le (01 so) theo timg Ian phat sinh va khong thu tien.

To chiic, doanh nghifp thupc doi tupng mua hoa don do co quan thue phathanh chuySn sang tu tao hoa don dat in, hoa don tu in hoac hoa don di?n tu de sudung thi phai dung su dung hoa don mua cua ca quan thue ke tir ngay bit dau sir

dung hoa don tu tao theo huong dan tai Dieu 21 Thong tu nay.

Dieu 13. Cap hoa dam do Cue Thue dat in

1. Ca quan thue cap hoa don cho cac to chuc khong phai la doanh nghiep, hpva ca nhan khong kinh doanh nhung co phat sinh hoat dong ban hang hoa, cungung dich vu can co hoa don de giao cho khach hang.

Truong hop to chiic khong phai la doanh nghiep, hp va ca nhan khong kinhdoanh ban hang hoa, dich vu thupc doi tupng khong chiu thuS gia tri gia tang hoacthupc truong hop khong phai ke khai, npp thue gia tri gia tang thi ca quan thuSkhong cap hoa don.

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2.Hoa dan do ca quan thue cap theo tung so tuong ung vai de nghi cua t6chtrc, ho va ca nhan khong kinh doanh goi la hoa don le.

To chiic khong phai la doanh nghiep, hp va ca nhan khong kinh doanh nhungco phat sinh hoat dpng ban hang hoa, cung ling dich vu can co hoa don de giao chokhach hang duac ca quan thue cap hoa don le la loai hoa don ban hang.

Truang hop doanh nghi?p sau khi da giai the, pha san, da quyet toan thu8, dadong ma so thue, phat sinh thanh ly tai san can co hoa don de giao cho nguai muaduac ca quan thue cap hoa dan le la loai hoa don ban hang.

Rieng doi vai to chiic, ca quan nha nuac khong thuoc doi tuong npp thuS giatri gia tang theo phuong phap khau trir co ban dau gia tai san, truang hop gia tningdau gia la gia ban da co thue gia tri gia tang duac cong bo ro trong ho so ban dlugia do ca quan co tham quyen phe duyet thi duac cap hoa don gia tri gia tang degiao cho nguai mua.

3.Co quan thue cap hoa don le cho viec ban hang hoa, cung ung dich vu

duac xac djnh nhu sau:

-Doi vai to chiic: Ca quan thuS quan ly dia ban noi to chuc dang ky ma sothue hoac nai to chiic dong tru sa ho2c nai duac ghi trong quyet djnh thanh lap.

-Doi vai hp va ca nhan khong kinh doanh: Ca quan thue quan ly dia ban naicap ma so thue hoac nai dang ky hp khau thuong tni tren so hp khau hoac giiychung minh nhan dan (ho5c hp chieu) con hieu luc hoac nai cu tni do hp, ca nhant\ ke khai (khong can co xac nhn cua chinh quyen nai cu tru).

Truang hap to chiic, hp va ca nhan khong kinh doanh cobSt dpng san chothue thi ca quan thue quan ly dia ban co bat dong san thue hi?n clp hoa don le.

To chtic, hp, ca nhan co nhu cau sii dung hoa don le phai co don d& nghi caphoa don le (mau so 3.4 Phu luc 3 ban hanh kern theo Thong tu nay). Can cii don denghi cap hoa don le va cac chung tir mua ban kem theo, ca quan thuS co trachnhi?m huong dan nguai npp thue xac dinh so thue phai npp theo quy dinh cua phapluat ve thue. Rieng truang hap dupe cap hoa don gia tri gia tang le thi so thuS giatri gia tang phai npp la so thue gia tri gia tang ghi tren hoa don gia tri gia tang caple.

Nguai de nghi cap hoa don le lap hoa don du 3 lien tai ca quan thuS va phainpp thuS day du theo quy dinh truac khi nhan hoa don le. Sau khi co chung tir nppthue cua nguai de nghi cap hoa don, ca quan thue co trach nhiem dong dau ca quanthud vao phia tren ben trai cua lien 1, lien 2 va giao cho nguai de nghi cap hoa don,lien 3 liru tai ca quan thue.

Dieu 14. Hoa don in trirc tiep tir may tinh tien

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To chiic, doanh nghiep su dung may tinh tien khi ban hang hoa, cung ungdich vu de in va .xuat hoa don cho khach hang thi hoa don in true tiep tu may tinhtien phai co cac chi tieu va dam bao cac nguyen tac sau:

-Ten, dia chi, ma so thue cua co so kinh doanh (ngucri ban);

-Ten ciia hang, quay hang thuoc co so kinh doanh (truong hop co nhieu cuahang, quiy hang);

-Ten hang hoa, dich vu, don gia, so luong, gia thanh toan. Truong hop to

chiic, doanh nghiep nop thue theo phuong phap khau tru phai ghi ro gia ban chuaco thue GTGT, thue suit thue GTGT, tiSn thug GTGT, t6ng tien thanh toan co thue

GTGT;

-Ten nhan vien thu ngan, so thur tu cua phieu (la so nhay lien tuc), ngay, giain hoa don.

-Hoa don in tit may tinh tien phai giao cho khach hang.

-Du li$u hoa don in tu may tinh tien phai dirac chuyen day dii, chinh xac vaoso ke toan de hach toan doanh thu va khai thue gia tri gia tang theo quy dinh. Tnronghop cc sa kinh doanh co hanh vi vi pham khong ket chuyen du du li^u ban hang tuphan mem tu in hoa don vao so ke toan de khai thue (tiic thieu doanh thu de tronthue) thi doanh nghi?p se bi xtir phat theo quy dinh cua phap luat ve thue.

To chiic, doanh nghiep su dung may tinh tien khi ban hang hoa, cung ungdich vu phai gui Thong bao phat hanh hoa don kem theo hoa don mau den co quanthue quan ly, khong phai dang ky truoc so luong phat hanh.

Dieu 15. Cac hinh thue ghi ky hif u de nhan dang hoa don

1.To chiic khi in, phat hanh hoa don quy uac cac ky hieu nhan dang tren hoadon do minh phat hanh de phuc vu viec nhan dang hoa don trong qua trinh in, phathanh va sii dung hoa don.

Tuy thupc vao quy mo, dac diem hoat dpng kinh doanh va yeu cau quan ly,to churc co the chon mot hay nhieu hinh thiic sau de lam ky hieu nhan dang nhu:dan tem chong gia; diing ky thuat in dac biet; dung giay, muc in dac bi?t; dua cacky hi$u rieng vao trong tung dot in hoac dot phat hanh loai hoa don cu the, in sancac tieu thue on dinh tren to hoa don (nhu ten, ma so thue, dia chi ngucri ban; loaihang hoa, dich vu; don gia...), chii ky va dau cua ngudi ban khi lap hoa don...

2.Truong hop phat hien cac dau hieu vi pham co lien quan den vi$c in, phathanh, quan ly, sii dung hoa don, to chiic phat hien phai bao ngay ca quan thue. Khico quan thue va ca quan nha nuoc co tham quyen yeu cau xac nhan hoa don da

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phat hanh, to chuc in, phat hanh hoa don phai co nghTa vu tra lcti bang van bantrong thai han muai (10) ngay ke tvr khi nhan dupe yeu cau.

Chuwng IIISLT DVNG HOA DON

Dieu 16. Lap hoa don

1. Nguyen tic lap hoa don

a)To chuc, ho, ca nhan kinh doanh chi duac lap va giao cho nguai mua hanghoa, dich vu cac loai hoa don theo huong dan tai Thong tu nay.

b)Nguai ban phai lap hoa don khi ban hang hoa, dich vu, bao gom ca cactruong hop hang hoa, dich yu dung de khuyen mai, quang cao, hang mau; hanghoa, dich vu dung de cho, bieu, tang, trao doi, tra thay luong cho nguai lao dpng vatieu dung npi bo (trir hang hoa luan chuyen npi bo de tiep tuc qua trinh san xuat);xuat hang hoa duoi cac hinh thiic cho vay, cho mupn hoac hoan tra hang hoa.

Npi dung tren hoa don phai dung npi dung nghiep vu kinh te phat sinh;khong duac tay xoa, siia chua; phai dung cung mau muc, loai muc khong phai,khong sir dung muc do; chu so va chit viet phai lien tuc, khong ngat quang, khongviet hoac in de len chu in san va gach cheo phan con trong (neu co). Truong hophoa don tu in hoac hoa don dat in duac lap bang may tinh neu co phan con tr6ngtren hoa don thi khong phai gach cheo.

c)Hoa don dupe lap mot Ian thanh nhieu lien. Npi dung l p tren hoa don phaidupe thong nhat tren cac lien hoa don co cung mpt so.

d)Hoa don dupe lap theo thii tu lien tuc tir s6 nho den s6 Ion.

Truong hop to chiic kinh doanh co nhieu don vi true thupc true tiep ban hanghoac nhieu ca sa nhan liy nhiem cung sir dung hinh thiic hoa don dt in co cung kyhieu theo phuong thiic phan chia cho tirng ca sa trong toan he thdng thi t6 chutekinh doanh phai co so theo doi phan bo so lupng hoa dan cho tirng dan vi truethupc, tirng ca sa nhan uy nhi?m. Cac don vi true thupc, ca sa nhan uy nhiem phaisit dung hoa don theo thii tu tir so nho den so Ion trong pham vi s6 hoa don dupephan chia.

Truong hop to chiic kinh doanh co nhieu ca sa ban hang hoac nhiSu ca saduac uy nhi?m d6ng thai ciing sir dung mot loai hoa don tu in, hoa don dien tir cociing ky hieu theo phuong thiic truy xuat ngau nhien tvr mot may chu thi t6 chuckinh doanh phai co quyet dinh phuong an cu the ve viec truy xuat ngau nhien cuacac co so ban hang va don vi dupe uy nhiem. Thii tu lap hoa don dupe tinh tir sonho den so Ion cho hoa don truy xuat toan hf thong ciia to chiic kinh doanh.

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2. Cach lap mot so tieu thiic cu the tren hoa dom

a) Tieu thiic "Ngay thing nam" lap hoa dom

Ngay lap hoa don doi vai ban hang hoa la thai diem chuySn giao quye"n sohuu hoac quyen sit dung hang hoa cho nguoi mua, khong phan biet da thu dupetien hay chua thu dupe tien.

Ngay l$p hoa don doi vai cung ung dich vu la ngay hoan thanh viec cungung dich vy, khong phan bi?t da thu duac tien hay chua thu duac tien. Truang hapto chiic cung ung dich vu thyc hifn thu tien truac ho5c trong khi cung ung dich vythi ngay l p hoa don la ngay thu tien.

Ngay lap hoa don doi voi hoat dpng cung cap dien sinh hQat, nude sinh hoat,dich vu viln thong, dich vu truyen hinh thyc hien cham nhat khong qua bay (7)ngay ke tiep ke tir ngay ghi chi so dien, nuac tieu thu tren dong ho hoac ngay ketthiic ky quy uac doi vai viec cung cap dich vu vien thong, truyen hinh. Ky quy uacde lam can cu tinh lugng hang hoa, dich vu cung cap can cii thoa thuan giua don vicung cap dich vu vien thong, truyen hinh vai nguai mua.

Ngay lap hoa don doi vai xay dung, lap dat la thai diem nghi m thu, bangiao cong trinh, hang muc cong trinh, khoi luong xay dung, lap dat hoan thanh,khong phan bi?t da thu duac tien hay chua thu duac tien.

Truang hap giao hang nhieu Ian hoac ban giao tirng hang muc, cong doandich vu thi moi Ian giao hang hoac ban giao deu phai lap hoa don cho khoi lupng,gia trj hang hoa, dich vu duac giao tuong ung.

Truang hap to chuc kinh doanh bat d$ng san, xay dung ca sa ha tang, xaydung nha de ban, chuyln nhuong co thuc hien thu tien theo ti6n dp thuc hi?n du an

hoac tien dp thu tien ghi trong hpp dong thi ngay lap hoa don la ngay thu tien.

Ngay lap hoa don doi vai hang hoa, dich vu xuat khau do nguai xuat khau tuxac dinh phu hop vai thoa thuan giua nguai xuat khau va nguai nhap khau. Ngayxac dinh doanh thu xuat khau de tinh thue la ngay xac nhan hoan tat thu tuc haiquan tren ta khai hai quan.

Truang hap ban xang dau tai cac ciia hang ban le cho nguai mua thuongxuyen la t6 chiic, ca nhan kinh doanh; cung cap dich vu ngan hang, chung khoan,ngay lap hoa don thu-c hi?n dinh ky theo hop dong giira hai ben kem bang ke hoacchung tir khac co xac nhan cua hai ben, nhung cham nhat la ngay cuoi cung cuathing phat sinh hoat dpng mua ban hang hoa hoac cung cap dich vu.

Ngay lap hoa don doi vai viec bin dau tho, khi thien nhien, diu khi chg bidnva mpt so truang hpp dac thu thyc hien theo huong dan rieng cua Bp Tai chinh.

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b)Tieu thiic "Ten, dja chi, ma so thue cua nguai ban", "ten, dia chi, ma so

thue cua nguai mua": ghi ten day du hoac ten viet tat theo giay chung nhan dang kykinh doanh, dang ky thue.

Trudng hop to chiic ban hang co don vj true thuoc co ma s6 thuS true tiepban hang thi ghi ten, dia chi, ma so thue cua don vi true thuoc. Truong hop don vjtrue thuoc khong co ma so thue thi ghi ma so thue ciia try so chinh.

Truong hop khi ban hang hoa, cung ung djch vu tu 200.000 d6ng tro len moiIan, nguai mua khong lay hoa don ho^c khong cung cap ten, dia chi, ma s6 thuS(neu co) thi van phai lap hoa don va ghi ro "nguai mua khong lay hoa don" hoac"nguai mua khong cung cap ten, dia chi, ma so thue".

Rieng doi vai cac don vj ban le xang dSu, neu nguai mua khong yeu ciu layhoa don, cuoi ngay don vj phai lap chung mot hoa dan cho tong doanh thu ngudimua khong lay hoa don phat sinh trong ngay.

Trudng hop ten, dia chi nguai mua qua dai, tren hoa don nguai ban duac vietngan gon mot so danh tu thong dung nhu: "Phuong" thanh "P"; "Quan" thanh "Q","Thanh ph6" thanh "TP", "Vi?t Nam" thanh "VN" ho5c "Co phan" la "CP", "Trach

nhi?m Huu han" thanh "TNHH", "khu cong nghiep" thanh "KCN", "san xult"thanh "SX", "Chi nhanh" thanh "CN"... nhung phai dam bao day du s6 nha, ten

duong pho, phuong, xa, quan, huyen, thanh pho, xac djnh duac chinh xac ten, djachi doanh nghiep va phu hop vai dang ky kinh doanh, dang ky thui cua doanhnghiep.

c)Tieu thiic "So thu tu, ten hang hoa, djch vu, don vj tinh, so lupng, don gia,thanh tien": ghi theo thu tu ten hang hoa, dich vu ban ra; gach cheo phan bo trong(neu co). Truong hop Hoa don tu in hoac hoa don dat in duac lap bang may tinhneu co phan con trong tren hoa don thi khong phai gach cheo.

Truong hop nguai ban quy djnh ma hang hoa, dich vu de quan ly thi khi ghihoa don phai ghi ca ma hang hoa va ten hang hoa.

Cac loai hang hoa can phai dang ky quyen su dung, quyen so huu thi phai ghitren hoa don cac loai so hi?u, ky hieu dac trung cua hang hoa ma khi dang ky phapluat co yeu cau. Vi du: so khung, so may cua 6 to, mo to; dja chi, cap nha, chiSu dai,chieu rpng, so tang ciia ngoi nha hoac can ho...

Cac loai hang hoa, djch vu dac thu nhu dien, nuoc, dien thoai, xang dlu, baohiem...duac ban theo ky nhat djnh thi tren hoa don phai ghi cu thi ky cung caphang hoa, djch vu.

d)Tieu thiic "nguai ban hang (ky, dong dau, ghi ro ho ten)"

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Truong hop thu truang don vi khong ky vao tieu thuc nguai ban hang thiphai co giay uy quyen cua thu truang don vi cho nguai true tiep ban ky, ghi ro hoten tren hoa don va dong dau cua to chiic vao phia tren ben trai ciia to hoa don.

d)Tieu thiic "nguoi mua hang (ky, ghi ro ho ten)"

Rieng doi vai viec mua hang khong true tiep nhu: Mua hang qua di?n thoai,qua mang, FAX thi nguai mua hang khong nhat thiet phai ky, ghi ro ho ten tren hoadon. Khi l$p hoa don tai tieu thuc "nguoi mua hang (ky, ghi ro ho ten)", nguoi banhang phai ghi ro la ban hang qua dien thoai, qua mang, FAX.

Khi lap hoa don cho hoat dong ban hang hoa, cung ling dich vu ra nuacngoai, tren hoa don khong nhat thiet phai co chu ky ciia nguoi mua nude ngoai.

e)Dong tien ghi tren hoa don

Dong tien ghi tren hoa don la dong Viet Nam.

Truong hop nguoi ban dupe ban hang thu ngoai te theo quy djnh cua phapluat, tong so tien thanh toan duoc ghi bang nguyen te, phan chii ghi bang tiengVift.

Vi du: 10.000 USD - Muoi nghin do la My.

Nguoi ban dong thai ghi tren hoa don ty gia ngoai te voi dong Viet Nam theoty gia giao dich binh quan ciia thi truong ngoai te lien ngan hang do Ngan hangNha nuac Viet Nam cong bo tai thai diem lap hoa don.

Truang hap ngoai t? thu ve la loai khong co ty gia voi dong Vi t Nam thi ghity gia cheo vai mot loai ngoai te duoc Ngan hang Nha nuac Vi?t Nam cong bo tygia.

Huong dan lap hoa don ban hang hoa, dich vu trong mot so truang hop thuchien theo Phu luc 4 ban hanh kem theo Thong tu nay.

Dieu 17. Uy nhifm lap hoa don

1.Nguai ban hang duac uy nhiem cho ben thu ba lap hoa don cho hoat dongban hang hoa, dich vu. Hoa don duac uy nhiem cho ben thu ba lap van phai ghi tendon vi ban la don vi uy nhiem va dong dau don vi uy nhiem phia tren ben trai cuato hoa don (truong hop hoa don tu in duac in tir thiet bj cua ben duac uy nhiemho5c hoa don dien tii thi khong phai dong dau cua don vi uy nhi^m). Viec uy nhiemphai duac xac dinh bang van ban giua ben uy nhiem va ben nhan uy nhiem.

2.Ngi dung van ban uy nhiem phai ghi day dii cac thong tin ve hoa don uynhiem (hinh thuc hoa don, loai hoa don, ky hieu hoa don va so luong hoa don (tu

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so... dSn so...)); muc dich uy nhiem; thai han uy nhifm; phuong thilc giao nhanhoac phuong thuc cai dat hoa don uy nhiem (neu la hoa don tu in hoac hoa dondien tu); phuong thiic thanh toan hoa don uy nhiem.

3.Ben uy nhiem phai lap thong bao uy nhi?m co ghi day du cac thong tin vhoa don uy nhiem, muc dich uy nhiem, thai han uy nhiem dua tren van ban uynhiem da ky ket, co ten, chu ky, dau (neu co) cua dai dien ben uy nhiem cho bennhan uy nhi?m. Thong bao uy nhiem phai duac gui den ca quan thue quan ly truetiep ben uy nhiem va ben nhan uy nhiem, cham nhat la ba (03) ngay truac khi bennhan uy nhiem lap hoa don..

4.Ben nhan uy nhi?m phai niem yet thong bao uy nhiem tai noi ban hanghoa, dich vu duac uy nhiem lap hoa don de nguai mua hang hoa, dich vu duac biSt.

5.Khi het thai han uy nhi?m ho c cham dut truac han uy nhiem lap hoa don,hai ben phai xac djnh bang van ban va ben nhan uy nhiem phai thao go ngay cacthong bao da niem yet tai nai ban hang hoa, dich vu.

6.Ben uy nhiem va ben nhan uy nhi m phai tong hop bao cao djnh ky vi?csir dung cac hoa don uy nhiem. Ben uy nhiem phai thuc hien bao cao sit dung hoadon Strong do co cac hoa don uy nhi?m) hang quy theo huong dan tai Thong tu nay.Ben nhan uy nhiem khong phai thuc hi?n thong bao phat hanh hoa don uy nhi$m vabao cao tinh hinh su dung hoa don uy nhiem.

Dieu 18. Ban hang hoa, djch vu khong bdt bu$c phai lap hoa darn

1.Ban hang hoa, dich vu co tong gia thanh toan dudi 200.000 dong m6i Ianthi khong phai lap hoa don, tru truong hap nguai mua yeu cau lap va giao hoa don.

2.Khi ban hang hoa, dich vu khong phai lap hoa don huong dan tai khoan 1Dieu nay, nguai ban phai lap Bang ke ban le hang hoa, dich vu. Bang ke phai coten, ma so thue va dja chi cua nguai ban, ten hang hoa, dich vu, gia tri hang hoa,dich vu ban ra, ngay lap, ten va chu ky nguai lap Bang ke. Truang hap nguai bannop thue ia tri gia tang theo phuong phap khau tru thi Bang ke ban le phai co tieuthuc "thue suat gia tri gia tang" va "tien thue gia tri gia tang". Hang hoa, dich vuban ra ghi tren Bang ke theo thur tu ban hang trong ngay (mau so 5.6 Phu luc 5 banhanh kem theo Thong tu nay).

3.Cuoi moi ngay, ca sa kinh doanh lap mpt hoa don gia tri gia tang hoac hoadon ban hang ghi so tien ban hang hoa, cung ling dich vu trong ngay the hien trendong tong cong cua bang ke, ky ten va giCr lien giao cho nguai mua, cac lien khacluan chuyen theo quy djnh. Tieu thuc "Ten, dja chi nguai mua" tren hoa don nay ghila "ban le khong giao hoa don".

Dieu 19. Lap hoa don khi danh muc hang hoa, dich vu nhieu hem sodong cua nipt so hoa dan

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Truong hap khi ban hang hoa, dich vu neu danh muc hang hoa, dich vunhieu hon so dong ciia mot so hoa don, nguai ban hang co the lap thanh nhieu hoadon hoac lira chpn mot trong hai hinh thiic sau:

1.Nguai ban hang ghi lien tiep nhieu so hoa don. Dong ghi hang hoa cudicung cua so hoa don truac ghi cum tir "tiep so sau" va dong ghi hang hoa dau sohoa don sau ghi cum tir "tiep so truac". Cac hoa don liet ke dii cac mat hang theothu tir lien tuc tir hoa don nay den hoa don khac. Thong tin ngirai ban, thong tinnguai mua duac ghi day du a so hoa don dau tien. Chu ky va dau nguai ban (neuco), chtf ky nguai mua, gia thanh toan, phu thu, phi thu them, chiet khau thuongmai, thuS gia tri gia tang duac ghi trong hoa don cuoi cung va gach cheo phan controng (neu co).

Truong hop ca sa kinh doanh sir dung hoa don ty in, vi?c lap va in hoa donthuc hi?n txyc tiep tir phan mem va so lupng hang hoa, dich vu ban ra nhieu hon sodong cua mpt trang hoa don, Cue thue xem xet tirng truong hop cu the de chapthuan cho ca sa kinh doanh duac sir dung hoa don nhieu hon mot trang neu trenphan dau cua trang sau cua hoa don co hien thi: ciing so hoa don nhu cua trang dau(do h? thong may tinh cap tir dong); cung ten, dia chi, MST cua nguoi mua, nguaiban nhu trang dau; cung mau va ky hi$u hoa don nhu trang dau; kem theo ghi chiibang tiSng Vi?t khong dau "tiep theo trang truoc - trang X/Y" (trong do X la so thutir trang va Y la tong so trang ciia hoa don do)."

2.Nguai ban hang duac su dung bang ke de liet ke cac loai hang hoa, dichvu da ban kem theo hoa don.

a)Npi dung ghi tren hoa don

Hoa don phai ghi ro "kem theo bang ke so..., ngay..., thang.... nam...". Muc

"ten hang" tren hoa don chi ghi ten goi chung cua mat hang.

Cac tieu thirc khac ghi tren hoa don thuc hi?n theo huong dan tai khoan 2Dieu 16 Thong tu nay.

b)Npi dung tren bang ke

Bang ke do nguai ban hang tu thiet ke phii hop vai dac diem, mau ma, chungloai cua cac loai hang hoa nhung phai dam bao cac npi dung chinh nhu sau:

+ Ten nguai ban hang, dja chi lien lac, ma so thue

+ Ten hang, so lupng, don gia, thanh tien. Truong hop nguai ban hang nppthue gia tri gia tang theo phuong phap khau trir thi bang ke phai co tieu thuc "thuesuat gia tri gia tang", "tien thue gia tri gia tang". Tong cpng tien thanh toan (chuaco thue gia tri gia tang) dung vai so tien ghi tren hoa don gia trj gia tang.

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Bang ke phai ghi ro "kem theo hoa don so... Ngay... thang.... nam" va co day

du cac chu ky cua nguai ban hang, chu ky cua nguai mua hang nhu tren hoa don.

Truong hop bang ke co hon mot (01) trang thi cac bang ke phai duac danh s6trang lien tuc va phai dong dau giap lai. Tren bang ke cuoi ciing phai co day du chuky ciia nguoi ban hang, chu ky cua nguai mua hang nhu tren hoa don.

S6 bang ke phat hanh phu hop vai so lien hoa don. Bang ke duac liru giftcung vai hoa don de ca quan thue kiem tra, doi chieu khi can thiet.

Nguai ban hang va nguoi mua hang thuc hien quan ly va luu giu bang kekem theo hoa don theo quy dinh.

Dieu 20. Xu- ly doi v<W hoa do-n da lap

1.Truong hop lap hoa don chua giao cho nguai mua, nSu phat hi?n hoa donlap sai, nguai ban gach cheo cac lien va luu giu so hoa don lap sai.

2.Truong hop hoa don da lap va giao cho nguoi mua nhung chua giao hanghoa, cung ung dich vu hoac hoa don da lap va giao cho nguai mua, nguoi nguaiban va nguoi mua chua ke khai thue neu phat hifn sai phai huy bo, nguai ban vanguai mua lap bien ban thu hoi cac lien cua so hoa don da lap sai. Bien ban thu hoihoa don phai the hien duac ly do thu hoi hoa don. Nguai ban gach cheo cac lien,luu giu so hoa don lap sai va lap lai hoa don mai theo quy djnh.

3. Truong hap hoa don da lap va giao cho nguoi mua, da giao hang hoa,cung ung dich vu, nguai ban va nguai mua da ke khai thue, sau do phat hi?n sai sotthi nguai ban va nguoi mua phai lap bien ban hoac co thoa thuan bang van ban ghiro sai sot, dong thai nguai bah lap hoa don dieu chinh sai sot. Hoa don ghi ro dieuchinh (tang, giam) so lupng hang hoa, gia ban, thue suat thue gia tri gia tang..., tienthue gia tri gia tang cho hoa don so..., ky hieu... Can cii vao hoa don dieu chinh,nguai ban va nguoi mua ke khai dieu chinh doanh so mua, ban, thue dau ra, dau

vao. Hoa don dieu chinh khong duac ghi so am (-).

4.Huong dan xii ly doi vai hoa don da lap trong mpt so truong hop cu thethuc hien theo Phu luc 4 ban hanh kem theo Thong tu nay.

Dieu 21. Xir ly hoa don trong cac trirong harp khong tiep tuc su* dung

1. To chiic, ho, ca nhan thong bao vai ca quan thue hoa don khong tiep tuc

su dung trong cac truong hap sau:

a) To chiic, ho, ca nhan duac ca quan thue chap thuan ngung su dung ma so

thue (con gQi la dong ma so thue) phai dung viec sii dung cac loai hoa don da thongbao phat hanh con chua sir dung.

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b)To chiic, hp, ca nhan phat hanh loai hoa don thay the phai dimg sir dungcac so hoa don bj thay the con chua sir dung.

c)To chiic, ho, ca nhan kinh doanh mua hoa don cua ca quan thue khongtiep tuc sii dung thi to chiic, hp, ca nhan mua hoa don phai tien hanh hiiy hoa dontheo huong dan tai Dieu 29 Thong tu nay.

d)Hoa don mat, chay, hong theo huong dan tai Bi6u 24 Thong tu nay.

2. Ca quan thue quan ly true tiep co trach nhiem thong bao het gia trj siidung ciia cac hoa don sau:

-Hoa don khong tiep tuc sii dung do to chuc, hp, ca nhan thong bao vai caquan thue thupc cac truong hop neu tai khoan 1 Dieu nay.

-Hoa don chua lap ma to chiic, hp, ca nhan kinh doanh bo tron khoi d|a chikinh doanh ma khong thong bao vai ca quan thue;

-Hoa don chua lap cua to chuc, hp, ca nhan tu y ngirng kinh doanh nhungkhong thong bao vai ca quan thue;

-Hoa don mua cua ca quan thue ma to chuc, hp, ca nhan co hanh vi cho,ban.

Dieu 22. Sir dung hoa d<m bat hop phap

Sir dung hoa don bat hop phap la vi c sir dung hoa don gia, hoa don chua cogia tri sir dung, het gia trj sir dung.

Hoa don gia la hoa don duac in ho5c khai tao theo mau hoa don da duacphat hanh cua to chiic, ca nhan khac hoac in, khai tao trung so ciia ciing mot kyhieu hoa don.

Hoa don chua co gia tri sir dung la hoa don d5 duac tao theo huong dan taiThong tu nay, nhung chua hoan thanh viec thong bao phat hanh.

Hoa don het gia tri sir dung la hoa don da lam du thu tuc phat hanh nhung tochuc, ca nhan phat hanh thong bao khong tiep tuc sii dung nira; cac loai hoa don bimat sau khi da thong bao phat hanh duac to chiic, ca nhan phat hanh bao mat vaica quan thue quan ly true tiep; hoa don cua cac to chiic, ca nhan da ngung sii dung

ma so thue (con gpi la dong ma so thue).

Dieu 23. Sir dung bat hop phap hoa don

1. Sii dung bat hop phap hoa don la viec lap khong hoa don; cho hoac banhoa don chua lap de to chiic, ca nhan khac lap khi ban hang hoa, cung ung dich vu

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(trir cac truong hop duoc sii dung hoa dcm do co quan thue ban hoac cap va truonghop duoc uy nhi|m lap hoa dcm theo huong dan tai Thong tu nay); cho hoac banhoa don da lap dk t6 chiic, ca nhan khac hach toan, khai thue hoac thanh toan v6n

ngan sach; lap hoa don khong ghi day du cac noi dung bat buoc; lap hoa don sail?ch noi dung giua cac lien; dung hoa don cua hang hoa, dich vu nay de chungminh cho hang hoa, dich vu khac.

2. Mot s6 truong hop cu the duoc xac dinh la su dung bat hop phap hoa don:

-Hoa don co nQi dung dupe ghi khong co thue mot phan hoac toan bo.

-Su dung hoa don cua to chiic, ca nhan khac de ban ra, de hop thuc hoa hanghoa, dich vu mua vao khong co chung til hoac hang hoa, dich vu ban ra de gian Ianthue, de ban hang hoa nhung khong ke khai nop thue.

-Su dung hoa don cua to chiic, ca nhan khac de ban hang hoa, dich vu,

nhung khong ke khai npp thue, gian Ian thue; de hop thuc hang hoa, dich vu muavao khong co chung tu.

-Hoa don co su chenh lech ve gia tri hang hoa, dich vu hoac sai lech cac tieuthuc bat bupc giua cac lien cua hoa don.

-Su dung hoa don ban hang hoa, dich vu ma co quan thue, ca quan cong an

va cac co quan chiic nang khac da ket luan la su dung bat hop phap hoa don.

Dieu 24. Xur ly trong trirong hap mat, chay, hong hoa don

1.To chiic, ho, ca nhan kinh doanh neu phat hien mlt, chay, hong hoa don da

l|p ho5c chua lap phai lap bao cao ve viec mat, chay, hong va thong bao voi coquan thue quan ly true tiep (mau so 3.8 Phu luc 3 ban hanh kem theo Thong tu nay)cham nhit khong qua nam (05) ngay ke tu ngay xay ra viec mat, chay, hong hoadon. Truong hop ngay cuoi ciing (ngay thii 05) trung voi ngay nghi theo quy dinhcua phap luat thi ngay cuoi ciing ciia thdi han duoc tinh la ngay tiep theo cua ngaynghi do.

2.Truong hop khi ban hang hoa, dich vu nguoi ban da l$p hoa don theo dungquy dinh nhung sau do nguoi ban hoac nguoi mua lam mat, chay, hong lien 2 hoadon ban g6c dS lap thi nguoi ban va nguoi mua lap bien ban ghi nhan su viec, trongbien ban ghi ro lien 1 cua hoa don nguoi ban hang khai, npp thue trong thang nao,ky va ghi ro ho ten ciia nguoi dai dien theo phap luat (hoac nguoi duoc uy quyen),dong dau (neu co) tren bien ban va nguoi ban sao chup lien 1 cua hoa don, ky xacnhan ciia nguoi dai dien theo phap luat va dong dau tren ban sao hoa don de giaocho nguoi mua. Nguoi mua duoc su dung hoa don ban sao co ky xac nhan, dong

dau (neu co) ciia nguoi ban kem theo bien ban ve vi?c mat, chay, hong lien 2 hoa

don de lam chung tur k toan va ke khai thue. Nguoi ban va nguoi mua phai chiutrach nhiem ve tinh chinh xac ciia viec mat, chay, hong hoa don.

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Truang hap mat, chay, hong hoa don lien 2 da sir dung co lien quan den benthu ba (vi du: ben thii ba la ben van chuyen hang hoac ben chuyen hoa dan) thi cancu vao vi c ben thir ba do nguai ban hoac nguai mua thue de xac dinh trach nhiemva xu phat nguoi ban hoac nguai mua theo quy dinh.

Dieu 25. Sir dung hoa don ciia ngiroi mua hang

1.Nguai mua duac sir dung hoa dan hap phap theo quy dinh phap luat dechung minh quyen sir dunj, quyen so huu hang hoa, dich vu; huong che dp khuyenmai, che do hau mai, xo so hoac duac boi thuang thiet hai theo quy dinh cua phapluat; duac dung de hach toan ke toan hoat dong mua hang hoa, dich vu theo quydinh ciia phap luat ve ke toan; ke khai cac loai thue; dang ky quyen su dung, quyenso huu va de ke khai thanh toan von ngan sach nha nude theo cac quy dinh ciiaphap luat.

2.Hoa dan duac su dung trong cac truang hap tai khoan 1 phai la:

-Hoa dan mua hang hoa, djch vu ban goc, lien 2 (lien giao khach hang), trucac truang hap neu tai khoan 1 Bi8u 4 va Dieu 24 Thong tu nay.

-Hoa don ghi day du cac chi tieu, npi dung theo quy dinh va phai nguyenven.

-So lieu, chu viet, danh may hoac in tren hoa don phai ro rang, day dii, chinhxac theo dung quy dinh, khong bi tay xoa, sira chua.

-Hoa don khong thuoc cac truang hap neu tai Dieu 22 va Bie"u 23 Thong tunay.

Chinmg IV

QUYEN VA NGHIA VV CUA CAC TO CHlfC, CA NHAN TRONG QUANLY, SU" DUNG H6A DON

Dieu 26. Quyen va nghia vu cua to chirc, h$, ca nhan ban hang hoa, dichvu

1. To chiic, ho, ca nhan ban hang hoa, dich vu co quyen:

a)Tao hoa don tu in, hoa don dat in de su dung neu dap ung dii cac dieu kientheo huong dan tai Thong tu nay;

b)Mua hoa don do Cue Thue phat hanh neu thuoc doi tuong duac mua hoadon theo huong dan tai Thong tu nay;

c)Six dung hoa don hop phap de phuc vu cho cac hoat dong kinh doanh;

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d) Til choi cung cap cac so lieu ve in, phat hanh, su dung hoa dan cho cac t6chiic, ca nhan khong co tham quyen theo quy dinh cua phap luat;

d) Khieu kien cac to chiic, ca nhan co hanh vi xam pham cac quyen tao, phathanh va su dung hoa don hop phap.

2. To chiic, ca nhan ban hang hoa, dich vu co nghia vu:

a)Quan ly cac hoat dong tao hoa dcm theo hudng dan tai Thong tu nay;

b)Ky hop dong dat in hoa dcm voi cac to chiic nhan in co du dieu kienhuong din tai khoan 4 Dieu 8 Thong tu nay trong truong hop dat in hoa don; kyhop dong mua phan mem tir in hoa don voi cac to chiic cung ung phan mem dudieu kifn huong dan tai khoan 3 Dieu 6 Thong tu nay trong truong hop sii dunghoa don tu in;

c)Lap va giii Thong bao phat hanh hoa don theo quy dinh;

d)Lap va giao hoa don khi ban hang hoa, dich vu cho khach hang, trir truonghop khong bat buoc phai lap hoa don theo huong dan tai Thong tu nay;

d)Thuong xuyen tu kiem tra viec su dung hoa don, kip thai ngan ngua cacbieu hien vi pham;

e)Bao cao tinh hinh su dung hoa don cho co quan thue quan ly true tiSp theohuong din tai Dieu 27 Thong tu nay.

Dieu 27. Bao cao tinh hinh sir dung hoa don

Hang quy, to chiic, ho, ca nhan ban hang hoa, dich vu (tru doi tuong duac coquan thue cap hoa don) co trach nhiem nop Bao cao tinh hinh sit dung hoa don choco quan thue quan ly tryc tiep, ke ca truong hop trong ky khong sii dung hoa don.Bao cao tinh hinh sii dung hoa don Quy I norj cham nhat la ngay 30/4; quy II nopch^m nhat la ngay 30/7, quy III nop cham nhat la ngay 30/10 va quy IV nop chamnhat la ngay 30/01 ciia nam sau (mau so 3.9 Phu luc 3 ban hanh kem theo Thong tunay). Truong hop trong ky khong su dung hoa don, tai Bao cao tinh hinh su dunghoa don ghi so luong hoa don sii dung bang khong (=0)

Rieng doanh nghiep moi thanh lap, doanh nghiep sii dung hoa don tu in, datin co hanh vi vi pham khong dugc sii dung hoa don tu in, d5t in, doanh nghiepthupc loai nii ro cao ve thue thupc dien mua hoa don cua ca quan thue theo huongdin tai Dieu 11 Thong tu nay thue hi^n nop Bao cao tinh hinh sii dung hoa dontheo thing.

Thai han nop Bao cao tinh hinh sir dung hoa don theo thang cham nhat langay 20 ciia thang tiep theo. Viec nop Bao cao tinh hinh su dung hoa don theo

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thang dupe thuc hien trong thai gian 12 thang kS tu ngay thanh lap hoac kg tir ngaychuyen sang dien mua hoa dan cua ca quan thue. Het thai han tren, ca quan thue

kiem tra vi?c bao cao tinh hinh sii dung hoa don va tinh hinh ke khai, npp thud dSthong bao doanh nghi^p chuyen sang Bao cao tinh hinh sir dung hoa don theo quy.Truomg hop chua co thong bao cua ca quan thue, doanh nghi$p tiep tuc bao caotinh hinh su dung hoa dan theo thang.

To chute, ho, ca nhan ban hang hoa, dich vu co trach nhiem npp bao cao tinhhinh stir dung hoa don khi chia, tach, sap nhap, giai the, pha san, chuyen d6i so huu;giao, ban, khoan, cho thue doanh nghiep nha nuac cung vai thai han nop h6 saquylt toan thuS.

Truomg hop to chiic, ho, ca nhan chuyen dia diem kinh doanh dSn dja bankhac dia ban ca quan thue dang quan ly true tiep thi phai npp bao cao tinh hinh sudung hoa dan vai ca quan thue noi chuyen di.

Hoa don thu cuac dich vu vien thong, hoa dan tien di?n, hoa don tien nuac,hoa dan thu phi dich vu ciia cac ngan hang, ve van tai hanh khach cua cac don vjvan tai, cac loai tem, ve, the va mot so truong hop khac theo huong dan ciia Bo Tai

chinh khong phai bao cao den rung so hoa don ma bao cao theo so luong (tong so)hoa don. Co so kinh doanh phai hoan toan chiu trach nhiem truac phap luat ve tinhchinh xac cua so luong hoa don con ton dau ky, tong so da sir dung, tong so xod bo,

mat, huy va phai dam bao cung cap duac so lieu hoa don chi tiet (tir so...den so)khi ca quan thue yeu cau.

Dieu 28. Liru trir, bao quan hoa don

1.Hoa don tu in chua lap dugc liru trir trong he thong may tinh theo che dobao mat thong tin.

2.Hoa don dat in chua lap duac liru trir, bao quan trong kho theo che dp luutrir bao quan chung tir co gia.

3.Hoa don da lap trong cac don vi ke toan duac luu tru theo quy dinh luutrir, bao quan chung tir ke toan.

4.Hoa don da lap trong cac to chuc, ho, ca nhan khong phai la don vj ke toandupe luu tru va bao quan nhu tai san rieng ciia to chuc, ho, ca nhan do.

Dieu 29. Huy hoa don

1. Hoa don duac xac dinh da huy

- Hoa don in thu, in sai, in triing, in thira, in hong; cac ban phim, ban kem va

cac cong cu co tinh nang tuong ty trong vifc tao hoa don dat in duac xac dinh dahuy xong khi khong con nguyen dang ciia bat ky mot to hoa don nao hoac khong

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con chu tren tor hoa don de co the lap ghep, sao chup hoac khoi phuc lai theonguyen ban.

-Hoa don ty in dirge xac dinh da huy xong neu phan mem tao hoa don dupecan thi$p de khong the tiep tuc tao ra hoa don.

2.Cac truong hop hiiy hoa don

a)Hoa don dat in bi in sai, in trung, in thura phai dugc huy truac khi thanh lyhop dong dat in hoa don.

b)To chuc, ho, ca nhan co hoa don khong tiep tuc su dung phai thuc hi?nhuy hoa don. Thai han huy hoa don cham nhat la ba muoi (30) ngay, kg tvr ngaythong bao vai ca quan thue. Truong hop ca quan thue da thong bao hoa don het giatri su dung (trtr truong hop thong bao do thuc hien bien phap cuang che na thuS),to chiic, ho, ca nhan phai huy hoa don, thai han huy hoa don cham nhat la muoi(10) ngay ke tir ngay ca quan thue thong bao het gia tri su dung hoac tu ngay timlai dugfc hoa don da mat.

c)Cac loai hoa don da lap cua cac don vi ke toan dugc huy theo quy dinhcua phap luat ve ke toan.

d)Cac loai hoa don chua lap nhung la vat chung cua cac vu an thi khong huyma dupe xu ly theo quy dinh cua phap luat.

3.Huy hoa don cua to chuc, hp, ca nhan kinh doanh

a)To chuc, hp, ca nhan kinh doanh phai lap Bang kiem ke hoa don can huy.

b)To chuc kinh doanh phai thanh lap Hoi dong huy hoa don. Hoi dong huyhoa don phai co dai dien lanh dao, dai di?n bp phan ke toan cua to chuc.

Hp, ca nhan kinh doanh khong phai thanh lap Hoi dong khi huy hoa don.

c)Cac thanh vien Hoi dong huv hoa don phai ky vao bien ban huy hoa donva chiu trach nhi|m truoc phap luat neu co sai sot.

d)Ho so hiiy hoa don gom:

-Quyet dinh thanh lap Hoi dong huy hoa don, trir tnrong hop hp, ca nhankinh doanh;

-Bang kiem ke hoa don can hiiy ghi chi tiet: ten hoa don, ky hieu mau s6 hoadon, ky hieu hoa don, so lupng hoa don hiiy (tu so... den so... hoac ke chi tigt tung

so hoa don neu so hoa don can huy khong lien tuc);

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-Bien ban huy hoa dan;

-Thong bao ket qua huy hoa don phai co noi dung: loai, ky hi?u, so luonghoa don huy tir so... den so, ly do hiiy, ngay gia huy, phuong phap huy (mau so3.11 Phu luc 3 ban hanh kem theo Thong tu nay).

Ho so hiiy hoa don dugc luu tai to chiic, ho, ca nhan kinh doanh su dung hoadon. Rieng Thong bao ket qua hiiy hoa don duyc lap thanh hai (02) ban, mQt banluu, mpt ban gui den ca quan thue quan ly true tiep cham nhat khong qua nam (05)ngay ke tir ngay thirc hien huy hoa dom.

4. Huy hoa don ciia ca quan thue

Co quan thue thue hien hiiy hoa don do Cue thue dat in da thong bao phathanh chua ban hoac chua cap nhung khong tiep tuc su dung.

Tong cue Thue co trach nhiem quy dinh quy trinh huy hoa don do Cue thuedat in.

Chiromg VKlfeM TRA, THANH TRA VE HOA DON

Dieu 30. Kiem tra vi$c in, phat hanh, quan ly, sir dung hoa don

1. Kiem tra tai try sa ca quan thue

a) Co quan thue thuc hien kiem tra viec in, phat hanh, quan ly, sir dung hoadon tren bao cao-tinh hinh sur dung hoa dan ciia cac to chiic, ho, ca nhan.

b) Truong hop ca quan thue qua kiem tra phat hien co dau hifu vi pham,trong thai han nam (05) ngay lam viec ke tr ngay phat hien, ca quan thue co vanban yeu cau to chiic, ho, ca nhan bao cao giai trinh.

2. Kiem tra hoa don tai tru sa cua to ch\ c, hg, ca nhan sir dung hoa don

a)Truong hop to chiic, hp, ca nhan khong giai trinh hoac giai trinh khongthoa dang, ca quan thue ban hanh quyet dinh kiem tra hoa don tai tru so ciia tochitc, ca nhan.

b)Npi dung kiem tra hoa don duac quy dinh cu the trong quyet dinh kiSm tratai tru so hoac diem ban hang ciia don vi gom: can cu phap ly di kiem tra; d6ituong kiem tra; npi dung, pham vi kiem tra; thai gian tien hanh kiem tra; truongdoan kiem tra va cac thanh vien ciia doan kiem tra; quyen han va trach nhi m ciiadoan kiem tra va doi tuong kiem tra.

36

c)Thu truong ca quan thue quan ly true tiep to chuc, ho, ca nhan ra quyet

dinh kiem tra va chiu trach nhiem ve quyet dinh kiem tra.

d)Cham nhat la nam (05) ngay lam viec ke tur ngay ky quyt dinh, quyetdinh kiem tra hoa don tai tru so cua to chuc, ho, ca nhan phai dugc gui cho to chuc,ho, ca nhan. Trong thai gian ba (03) ngay lam viec ke" tir ngay nhan dugc quyetdinh kiem tra hoa dan hoac truac thai diem tien hanh kiSm tra hoa don tai tru sa t6chuc, hg, ca nhan, neu to chuc, ho, ca nhan chung minh dugc viec l p, phat hanh,

sir dung hoa don dung quy dinh thi Thu truong ca quan thue ra quyet dinh bai boquyet dinh kiem tra hoa don.

d)Viec kiem tra phai dugc tien hanh trong thai han muai (10) ngay lam vieckS tu ngay ca quan thue ban hanh quyet djnh kiem tra. Truong hop khi nhan dugcquyet dinh kiem tra hoa don, to chuc, ho, ca nhan de nghi hoan thai gian tien hanhkiem tra thi phai co van ban gui ca quan thue neu ro ly do va thai gian hoan de coquan thue xem xet quyet dinh. Trong thai han nam (05) ngay lam viec ke tir ngaynhan dugc van ban de nghi hoan thai gian kiem tra, ca quan thuS thong bao cho tochuc, hg, ca nhan biet ve viec chap nhan hay khong chap nhn vk viec hoan thaigian kiem tra.

Thai gian kiem tra hoa don tai tru sa, cua hang ciia t6 chiic, hp, ca nhankhong qua nam (05) ngay lam viec ke tu ngay bit dau ki6m tra. Trong truong hop

can thiet Thu truong ca quan thue co the gia han thai gian kiem tra mot Ian, thaigian gia han khong qua nam (05) ngay lam viec.

Trong thai han nam (05) ngay lam viec ke tir ngay ket thiic kiem tra, doankiSm tra phai lap Bien ban kiem tra.

To chuc, ho, ca nhan bi kiem tra dugc quyen nhan bien ban kiem tra hoadon, yeu cau giai thich n6i dung Bien ban kiem tra va bao luu y kien trong Bienban kiem tra (neu co).

e)Xu ly ket qua kiem tra

-Cham nhat nam (05) ngay lam viec ke tir ngay ky Bien ban kiem tra vai t6chuc, ca nhan bi kiem tra, truong doan kiem tra phai bao cao nguoi ra quygt dinhkiSm tra ve ket qua kiem tra. Truong hop phat sink hanh vi vi pham phai xu phat vi

pham hanh chinh thi trong thai han khong qua muai (10) ngay lam viec kS tir ngayky bien ban, Thu truong ca quan thue phai ra quyet dinh xu phat vi pham hanhchinh. T6 chuc, ho, ca nhan bi kiem tra co nghTa vu chip hanh quyet dinh xu ly kStqua kiem tra.

-Truong hop qua kiem tra phat hien hanh vi vi pham ve quan ly, sii dunghoa don dan den phai xu ly ve thue thi tuy theo tinh chat, muc dg vi pham ma caquan thue ban hanh quyet dinh kiem tra, thanh tra ve thue theo quy djnh cua LuatQuan ly thuS, Luat Thanh tra va quy trinh kiem tra, thanh tra vS thue.

37

Dieu 31. Thanh tra ve hoa don

Vi?c thanh tra ve hoa don duac ket hap vai viec thanh tra chap hanh phapluat thue tai try sa nguoi nop thue.

Chu-cmg VITO CHlfC THV*C HlfN

Dieu 32. Hif u lire thi hanh

1.Thong tu nay co hieu lye thi hanh ttr ngay 01 thang 6 nam 2014. Bai boThong tu s6 64/2013/TT-BTC ngay 15/5/2013 cua Bp Tai chinh huong dan thihanh Nghj dinh so 51/2010/ND-CP ngay 14/5/2010 cua Chinh phu quy dinh vg hoadan ban hang hoa, cung ung dich vu. Cac npi dung huong dan ve hoa don tai cacvan ban truac day trai vai Thong tu nay deu bai bo. Cac van ban huong dan khacve hoa don khong trai vai Thong tu nay van con hieu luc thi hanh.

2.Cac doanh nghiep, to chuc kinh doanh dang sir dung hoa don tu in, hoadon dat in truac ngay Thong tu nay co hieu l\ c thi hanh neu khong thupc doi tupngchuyen sang mua hoa don cua ca quan thue tir ngay Thong tu nay co hieu lire thi

hanh thi van thupc doi tuong duac tao hoa don tu in, hoa don diat in.

Doi vai hoa don dat in, tu in doanh nghiep, to chuc kinh doanh d3 thue hifnThong bao phat hanh theo huong dan tai Thong tu so 153/2010/TT-BTC ngay28/9/2010, Thong tu s6 64/2013/TT-BTC ngay 15/5/2013 cua Bp Tai chinh thidupe tiep tuc sir dung.

3.Tir ngay 1/6/2014, ca quan thue khong tiep nhan Thong bao phat hanh hoadon xuat khiu.

Trucmg hop cac doanh nghiep, to chuc kinh doanh chua sii dung het cac s6hoa don xuat khau da dat in va thue hien Thong bao phat hanh theo huong dan taiThong tu s6 153/2010/TT-BTC ngay 28/9/2010, Thong tu s6 64/2013/TT-BTCngay 15/5/2013 cua Bp Tai chinh va van co nhu cau tiep tuc sii dung thi ding ky s6lupng hoa don xuat khau con ton va gui den ca quan thue quan ly true tiep chamnhat la ngay 31/7/2014 (Mau s6 3.12 Phu luc 3 ban hanh kem theo Thong tu nay).Tir ngay 01/8/2014, cac so hoa don xuat khau con ton da dang ky theo quy dinh taiKhoan nay duac tiep tuc sii dung. Cac so hoa don xuat khau chua dang ky hoacdang ky sau ngay 31/7/2014 khong co gia tri su dung. Doanh nghiep thue hien huyhoa don xuat khau theo huong dan tai Dieu 29 Thong tu nay va sii dung hoa donGTGT, hoa don ban hang cho hoat dpng xuat khau hang hoa, cung ung dich vu ranuac ngoai theo huong dan tai Thong tu nay.

4.Thong tu nay gom 5 Phu luc, cac phu luc tir phu luc 1 den phu luc 4 cotinh bat bupc, phu luc 5 co tinh chat tham khao (khong b5t bupc).

38

Dieu 33. Trach nhiem thi hanh

1.Co quan thue cac cap co trach nhiem pho bien, huong dan cac t6 chiic, ho,

ca nhan kinh doanh, khong kinh doanh va nguoi mua hang hoa, dich vu thuc hi?ntheo npi dung Thong tu nay, kiem tra va xu ly cac vi pham cua to chiic, hQ, ca nhansir dung hoa don.

2.To chiic, ho, ca nhan co hoat dong lien quan den viec in, phat hanh va sii

dung hoa don thuc hien day du cac huong dan tai Thong tu nay.

Trong qua trinh thuc hien neu co vuong mac, de nghi cac to chuc, ca nhanphan anh kip thdi ve Bo Tai chinh de nghien cuu giai quyet./. (ff'

if

Nai nhgnvun/-Van ph6ng Trung ucrng va cac Ban cua Dang;-Thii tiicmg, cac Ph6 Thu turcmg Chinh phu;-Van phong Tong bi thu, Chu tich nucrc, Quoc hgi; f-Hgi dong dan tpc va cac Uy ban cua Qu6c hgi; j[-Cac BO, co quan ngang Bp, ccf quan thuOc Chinh phu; jj c-Vi n Kiem sat nhan dan toi cao; |^-Toa an nhan dan toi cao; SC-Kiem toan nha nuoc; \

UBTW Mat trn To quoc Vi$t Nam;-Van phong Ban chi dao Trung irong ve phong ch6ng tham nhung;

-Co quan Trung irong cua cac Doan the;-HDND, UBND, So TC, Cyc thue, Cue Hai quan cac tinh, TP trvrc

thugc TW;-Cong bao;-Cyc Kiem tra van ban (B$ Tu phap);-Website Chinh phu;-Cac don vj thugc Bg;-Website BO Tai chinh;-Luu: VT, TCT (VT, CS)./#/

KT. BQ TRlTCfNG^^s^Hlf TRlTCfNG

Do Hoang Anh Tuan

39

Mlus6

01GTKT02GTTT07KPTQ

Ky tu phan biet la hai chu cai trong 20 chu cai in hoa cua bang chu cai tiengVi?t bao g6m: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y;

o 3 ky ty cuoi cung the hi$n nam tao hoa dan va hinh thuc hoa don.Nam tao hoa dan duac the hien bang hai so cuoi cua nam;Ky hi?u cua hinh thuc hoa don: sur dung 3 ky hieu:

E: Hoa dan di?n tu,T: Hoa dan ty in,P: Hoa dan dat in;- Giua hai phan duac phan each bang dau gach cheo (/).

Vidu:AA/1 IE: trong do AA: la ky hieu hoa dan; 11: hoa don tao nam 2011; E: la ky

hieu hoa don di?n tu;AB/12T: trong do AB: la ky hieu hoa dan; 12: hoa don tao nam 2012; T: la ky

hifu hoa don tu in;AA/13P: trong do AA: la ky hieu hoa dom; 13: hoa don tao nam 2013; P: la ky

hi?u hoa don dat in.Be phan biet hoa dan dat in cua cac Cue Thue va hoa dan cua cac to chitc, ca

nhan, hoa don do Cue Thue in, phat hanh them 02 ky tu dau ky hi u (gpi la ma hoadon do Cue Thue in, phat hanh).

Vi du: Hoa don do Cue thue Ha Noi in, phat hanh co ky hieu nhu sau:01 AA/1 IP the hien Hoa don co ky hieu do Cue Thue Ha Noi dat in, tao nam

2011;03AB/12P thS hi?n Hoa don co ky hieu do Cyc Thue TP HCM dat in, tao nam

2012;(Danh sdeh Ma hoa dan cua Cue Thue cac tinh, thanh pho true tkuqc Trung

ucmgphdt hanh theo Phu luc 2 kern theo Thong tusd 39/2014/TT-BTC)1.4.So thir tir hoa d<ra: ghi bang day so tu nhien lien tiep trong cung niQt ky

hi?u hoa don, bao gom 7 chu so.

1.5.Lien hoa dan: Moi so hoa don phai co tir 2 lien tra len va toi da khongqua 9 lien, trong do 2 lien bat buoc:

o Lien 1: Luuo Lien 2: Giao cho nguai mua

Cac lien tir lien th\ 3 tra di duac dat ten theo cong dung cu the ma nguai taohoa don quy dinh.

1.6.Ten, ma so thue cua to chu-c nhan in hoa don, to chire cung cap phan

mem ty in hoa dtvn: dat a phan duai cung, chinh giua hoac ben canh cua ta hoadon./, /fr

41

Phu lye 2MA H6A DON CUA CVC THUE CAC TINH, THANH PH6

TRyt THUQC TRUNG ITONG PHAT HANH(Ban hanh kern theo Thong tusd 39/2014/TT-BTC

ngay 31 thdng 3 nam 2014 cua Bq Tai chinh)

42

Ma

0102030406070809101112131415161718192021222324252627282930313233

Tinh,thanhphoHaNgiHaiPhongHoChiMinhDaNangNamDinhHaNamHaiDuongHungYenThaiBinhLongAnTienGiangBenTreDongThapVTnhLongAnGiangKienGiangCanThoBacLieuCaMauTraVinhSocTrangBacNinhBacGiangVTnhPhiicPhuThoNinhBinhThanhHoa

NghfAnHaTinhQuangBinhQuangTriThuaThien-Hue

Ma

34353637383940414243444546474849505152535455565758596061626364

Tinh,thanhphoBinhThuanVungTauDongNaiBinhDuongBinhPhuacTayNinhQuangNamBinhDinhKhanhHoaQuangNgaiPhiiYenNinhThuanThaiNguyenBacKanCaoBangLangSonTuyenQuangHaGiangYenBaiLaoCaiHoaBinhSonLaDi?nBienQuangNinhLamDongGiaLaiDakLakKonTurn

LaiChauHauGiangDakNong

Phu luc 3CAC MAU HOA DON, BANG BIEU

(Ban hanh kern theo Thong tit so 39/20 J 4/TT-BTCngay 31 thang 3 nam 2014 cua Bq Tai chinh)

3.1. Mau Hoa dan Gia trj gia tang do Cue Thue phat hanh

TEN CVC THU :.h6a don gia tr| gia tang

Lien 1: Luu

Ngay thang nam 20

Mauso:01GTKT3/001

Kyhi?u:01AA/lSo: 000000Kyhi?u:01AA/14PSo: 0000001

Bom vi ban hang:..

Dienthoai:

..So tat khoan..

Ho ten nguoi mua hang..

So tai khoan

STT Ten hang h6a, djch v\ Dontinh

So lirgng Dcrngia Thanh tien

6=4x5

CQng tien hang:Thug suit GTGT: %, Ti6n thue GTGT:T6ng cpng tien thanh toan

So tien viet bang chflr:

Ngucri mua h^ng(Ky, ghi rS hp, ten)

(Can kiem tra, doi chieu khi lap, giao, nhan hod dan)

Ngudi ban hang(Ky, ddng diu, ghi r8 hq>, ten)

(In tai Cong ty in , Ma so thue )Ghi chii:-Lien 1: Liru

-Lien 2: Giao ngirdi mua

-Lien 3:

At*

43

3.2. Mau Hoa dom ban hang do Cue Thue phat hanh

(In tai Cong ty in , Ma so thue) A^>

Ghi ch6:-Lien 1: Luu

-Lien 2: Giao ngircri mua-Lien 3: ...

44

Kyhi?u:03AA/14PLienl:Luu S6: 0000001

Ngay thing nam20Donv)banhang:M3s6thu6:Bjachi:

Difnthoai: Sotaikhoan

HptSnnguoimuahingTendonviMasothul:

Djachi

SetMkho n

STT1

Tdnhangh6a,djchvy2

Donvjtinh3

S6lUQtlg4

Dongia

5Thanhtien

6=4x5

Cpngtienbanhangh6a,d|chvu:

Sotien\kbangchu: :

(Cankiemtra,doichieukhilap,giao,nhgnhoddan)

3.3. Mau Don de nghj mua hoa dam

CQNG HOA XA HQl CHU NGHlA VI$T NAMD$c lap - Tir do - Hanh phiic

DON DE NGHI MUA HO A DON

9.Ten ngiroi mua h6a don (Doi voi ho kinh doanh I hi ten ngu&i mua hoa dan la chit h(> kinh

II. So lirong hda don, chung tir de nghj mua:De nghj co quan thu^ ban h6a don, churng tir de sir d\ ng theo s6 luong va loai nhu sau:

Dem vj tinh: So

Toi xin cam kit:

D3 nghien curu ky cac quy djnh trong Luat thu , Nghi djnh 51/2010/ND-CP ciia Chinhphu, Nghj <iinh 04/2014/ND-CP cua Chinh phu va Thong tu so 39/2014/TT-BTC ciia Bq Taichinh hii(5mg dan ve h6a dcm ban hang hoa cung fag djch vy.

Quan ly va sfir dyng hoa don do ca quan thue phat hanh dung quy dinh. Neu vi pham tochiic, ca nhan xin hoan toan chju trach nhim tru6c phap lu t.

Ghi chu:- Hq, ca nhan kinh doanh khong candong ddu.

NGl/dl DAI DI N THEO PHAP LUAT .(Ky, dong dim va ghi rd hq, ten) /W

45

TT

Loaihoadon,chungtir

Tondauk)1tru-dc

Soliryngmuakytrirffc

SirdungtrongkySir

dungX6abo

Mat Huy C ngC6n

cuoiky

Solvongmua

@ kynay

3.4. Mau Don de nghj cap hoa dan le

CONG HOA XA HQl CHC NGHlA VI$T NAMDoc lap - Ty do - Hanh phiic

DON Dt NGHJ CAP HOA DON LE

I. To chirc, ca nhan de nghj cap le hoa don:

1.Ten to chirc, ca nhan:

2.Dja chi:

S6nha: Ng5 (ngach, x6m) ....

3.So Quyet djnh thanh lap to chirc(neu c6):

4.Ma so thue (neu c6):

5. Ten ngiroi nhan h6a don (Trirong hop la ca nhan thi ten ngiroi nhan h6a don la

ci nhfln de nghj cap h6a don):

Ng&y c&p: Nai i

II. Doanh thu phat sinh tir hoat dgng ban hang hoa, cung irng djch vy:

La to chiic (ca nhan) kh6ng co dang ky kinh doanh, khong kinh doanh thuongxuyen, chung toi da nghien ciiu ky cac Luat thu6, Nghj djnh 51/2010/ND-CP ciia Chinhphu, Nghj djnh 04/2014/ND-CP ciia Chinh phu va Thong tu s6 39/2014/TT-BTC ciia BoTai chinh hu6ng dan vh hoa dcm ban hang hoa cung ling djch vy.

46

Chiing toi xin cam ket:

-Cac ke khai tren la hoan toan dung sy that, neu khai sai hoac khong day du thi ca quanthue co quyen tir choi cap hoa dom.

-Quan ly hoa don do co quan Thue phat hanh diing quy djnh cua Nha nude. Neu vipham chiing toi xin hoan toan chju trach nhiem truoc phap luat.

NGlTdl DAI DI$N THEO PHAP LUATKy, ghi ro hp ten va dong ddu (niu co) /fa

47

Miii: TB01/AC(Ban hanh kern theo Thong tuso 39/2014/TT-BTC ngay

31/3/2014 cua B0 Tai chinh)

3.5. Mail Thong bao phat hanh hoa don

CONG HOA XA HOI CUV NGHIA VI$T NAMDqc lap - Ty do - Hanh phuc

THONG BAO PHAT HANH HOA DON(Danh cho to chuc, ca nhan kinh doanh dgt in, tif in)

1.Ten don vj phat hanh hoi don:..

5.Cac loai hoi don phat hanh:

6.Thong tin don vj chu quan (truing hop to chirc, ca nhan dung hoa dan cua don vj chuquan dit in, t\ in):

dqt in ho$c tu too phdn mem t\ in hod dan NGI/&I D^I DI^N THEO PHAP LUATde su dung khdng ghi CQt Doanh nghiep (Ky, dong dau vd ghi ro ho ten)in/Doanh nghiep cung cap phdn mem. TaiCQt Hop dong dqt in/cung cap phdn mem,ghi theo so va ngay Quyet dinh in hoa dond*tin /bh,

48

STTTenloaihoadon

HoadanGTGT

Mius6 Kyhiu

AA/11T

s6lirong so ASO

batdausir

dung

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in/Doanhnghifpcung

capphanmem

Ten MST

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mem

s6 Ngay

Mau: TB02/AC(Ban hanh kim Iheo Thong tu

sd 39/2014/TT-BTC ngay31/3/2014 cua B$ Tai chinh)

3.6. Mau Thong bao phat hanh hoa don

CQNG HOA XA HQI CHU NGHlA VI$T NAMDoc lap - Ty do - Hanh phuc

THONG BAO PHAT HANH HOA DON(Danh cho Cue Thue)

4.Cac loai hoa don dinj-c phat hanh:

>/

CVC TRl/dNG(Ky, dong dau, ghi ro hQ ten)

49

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3.8. Mau Bao cao mat, chay, hong hoa d<m

MSu16: BC21/AC(Ban hanh kHm theo Thong tu

s6 39/2014/TT-BTC ngay31/3/2014 ciia Bq Tai chlnh)

CONG H6A XA HOI CHU NGHlA VI$T NAMD c lap - Tu- do - Hanh phuc

, ngay. thdng. nam 20

BAO CAO MAT, CHAY, HONG HOA DON

C3n cir Bien ban mat, chay, hong hoa don.

Hoi gift ngay thang nam , (to chuc, ca nhan) xay ra vifcmat, chay, hong hoa don nhu- sau:

Ly do mat, chay, hong hoa dan: .

Dan vj cam ket: Vi c khai bao tren la dung sy that, neu phat hi?n khai sai dan vi xinchju trach nhi?m truac phap lu|t.

Nat nhan: NGl/CJI DAI DI$N THEO PHAP LUAT /*y-Co quan thue true tiep quan ly Ky ctong ddu va ghi ro hQ ten

-Luu.

51

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3

Kyhi uhoadon

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s65

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7

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9H6adcrnbanhanghoadjch vy_dS sir dynghoScchuasirdyng(daphat hanh rfojc chiraphathanh)H6adanmuahanghoa,djchvu

ve

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oa ss

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a. no a@ e<

a a@ p

Mau: BK01/AC(Bart hanh hem theo Thong tiesd 39/2014/TT-BTC ngay31/3/2014 cua B<? Tai chlnh)

3.10. Mau Bang ke hoa don chuyen di

BANG KE HOA DON CHl/A Sf DyNG CUA TO CHUt, CA NHANCHUYEN DJA DIEM KINH DOANH KHAC DIA BAN CO QUAN THUE QUAN LY

(Dinh kem Bao cdo tlnh hinh sic dung hoa don)

3.C4c loai hoa don chira sir dyng:

^NGlTdl DAI DIfcN THEO PHAP LUAT

(Ky, ghi ro hp ten.dong ddu)

53

STT

1

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Hoadcmgiatrjgiatang

Kyhifumau

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Kyhifuhoadon

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^2i ^ ^^^B^^^^^^^^^ ^ ^ ^ ^^^^^^^ ^ ^^^ ^^^ ^^^^KE ^^^ ^^^ 3^^3 ^^^ ^^^ ^^^^^ ^E

3.12. Mau: Bang ke quyet toan hoa don

Miu so: BK02/AC(Ban hanh kem Iheo Thong tu

sd 39/2014/TT-BTC ngay31/3/2014 cua Bq Tai chinh)

BANG KE CHI TIET HOA DON CUA TO CHUt,CA NHAN DEN THO1 DIEM QUYET TOAN HOA DON

(Dinh kern bdo cdo linh hinh sit dung hod dan BC26/AC)

3.Cac loai hoa dam chura diro/c sir dung: .

4. Co quan thue chuyen den (trircrng hyp chuyen dja diem): .fa/

Ghi chu:Dung cho c&c trucrng hgp phii quyet toin thue

NGl/dl DAI DIf N THEO PHAP LUAT(Ky, ghi rd hQ ten, dong ddu)

55

STT

I

1

II

Tenloaihoadon Kyhi?umauKyhif-uhoadon

Solirgrng Tilrso denso

HOABONHfiTGIATR|StfDyNG

Hoidomgiatrigiatang

01GTKT2/001 AA/13T 100,000 1 100,000

HOABONDANGKYTlfePTVCSCDVNG

|

MSu: TB04/AC(Ban hanh kim theo Thdng lit

sd 39/2014/TT-BTC ngay31/3/2014 cua fl(S Tai chink)

3.13. Mail Thong bao dieu chinh thong tin hoa don

TH6NG BAO OltV CHiNH TH6NG TINTAI THONG BAO PHAT HANH H6A DON

(Danh cho to chuc, ca nhdn kinh doanhphdt hanh hoa dan dgt in, tif in)

1.Ten don vj phat hanh hoa dam..

2.M3 so thue:

Ngay thang nam , (to churc, ca nhan) da co thong bao phat banh hoadon. Nay (to chuc, ca nhan) dang ky thong tin thay doi nhir sau:

6.Thong tin don vj chu quan (tnrcrng hop to chirc, ca nhan dung hoa don cua don vjchi'i quan d5t in, tu- in):

NGl/dl DAI DI^N THEO PHAP LUAT /&/(Ky, ctong ddu va ghi ro hQ ten)

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STT Thongtinthaydoi

Thongtincu Thongtinmoi

3.14. Mau: Be nghj sir dung hoa don ty in/dat in

C0NG HOA XA HOI CHU NGHIA VlfT NAMDpc lap - Tir do - Hanh phiic

DE NGH{ SIT DUNG HOA BON ...(ty in, dSt in)

So difn thoai lien h?:

Nghe nghi?p/ LTnh v\ c hoat dQng/Nganh nghe kinh doanh chinh:

Qua nghien ciru cac van ban quy pham phap luat quy dinh ve hoa dcm; chiing toi nhan

thay da dap ling day du dieu ki?n de duac sii dyng hoa don (tu in/dqt in).

Chiing toi ih nghj ... (ten ca quan thug quan ly tryc tiep) chip thun cho chiing toi sir

dung hoa hoa dan (tu in/dat in).

Chiing toi cam ket sir dung hoa don (tu in/dat in) theo diing quy dinh.

Neu vi pham, to chiic xin hoan toan chiu trach nhiem tnrac phap luat./.

NGlTdl NO? THUE ho?cDAI DI$N Wf? PHAP CUA NGlfdl NpP THUE

(Ky, ghi ro ho ten; chiic vu va dong ddu (neu co)) /Vtr

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Mail ,& TB 05/AC

(Ban hanh kirn theo Thong tusi 39/TT-BTC ngay 31/3/2014

cua B6 Tii chinhl

3.15. Mau: Thong bao ve viec sir dung hoa don ttr in/dat in

TEN CO QUAN CAP TREN CONG HOA XA HQl CHC NGHlA VlfT NAMTEN CO QUAN THUE RA D$c lap - Ty do - H?nh phuc

TH6NG BAO

So: /TB-..

THONG BAOVe vif c sir dung hoa don tir in/dat in

Dia chi nhiin thong bao:..

Can cii Nghi dinh s6 51/2010/NB-CP ngay 14 thang 5 nam 2010 cua Chinh phii vaNghj djnh so 04/2014/ND-CP ngay 17 thang 01 nam 2014 cua Chinh phu va cac van banhuong din thi hanh;

Sau khi xem xet van ban de nghj sir dung hoa don tir in/dSt in so ngay ... thang...nim... ciia (ten ngucri nqp thue, ma so thue, diet chi),

...(Ten co quan thue) thong bao:

Truong hop cua (ten nguai nqp thue) dii dieu ki?n/khong du dieu ki?n dirgesix dung hoa don tir in/djt in. Ly do:

2

N6u co vuang mac, d6 nghi nguai npp thue lien h? vai ca quan thul theo s6di^n thoai: dja chi: hoac co v5n ban giii ca quan Thue quan lytru-c tiSp.

...(Ten ca quan thue) thong bao de nguoi nop thue dugrc biet./.

Nffi nhgn: THU TRlTdNG CO QUAN THUE RA THONG BAO /-Nhu tren; (Ky, ghi ro ho ten va dong ddu)

-Lira VT;....

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3.16. Mali: Cam kit

Mail si: CK01/AC

(Ban hanh kirn theo Thong litsd 39/2014/TT-BTC ngay

31/3/2014 cua Bq Tai

CONG HOA XA H0I CHU NGHlA VI$T NAMDQc lap - Ty do - Hanh phuc

CAM KET

So difn thoai lien h :

Nghe nghi?p/ Linh vyc hoat dpng/Nganh nghe kinh doanh chinh:

Chung toi cam kit dja chi sdn xudt, kinh doanh thue te phu hpp voi gidy churng

nhgn dang ky doanh nghifp hoac gidy phe'p diiu tu (gidy phe'p hanh nghe) hojlc quyet

djnh thanh l(ip cua ca quan co tham quyen.

Vi^c khai bao tren la dung sir that, neu phat hi?n sai don vi xin chiu trach nliicm truoc phaplut./.

Ngay thdng nam /^NGLTdl NQP JHUE ho3c ^

DAI DI?N HCJP PHAP CUA NGl/dl NOP THUE(Ky, ghi ro hQ ten; chitc vu va dong ddu (neu co))

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Phu luc 4HI/OTVG DAN LAP HOA DON BAN HANG HOA,

DICH VV D6IVOI MOT SO TRl/ONG HOT(Ban hanh kern theo Thong tu sd 39/2014/TT-BTC ngay 31/3/2014 cua Bq Tai chinh)

1.To chiic npp thue gia tri gia tang theo phuong phap khau trur thue" khi banhang hoa, cung ling dich vy phai sir dung hoa don GTGT. Khi lap hoa don, to chiicphai ghi day dii, diing cac yeu to quy dinh tren hoa don. Tren hoa don GTGT phai ghir5 gia ban chua co thug GTGT, phu thu va phi tinh ngoai gia ban (neu co), thugGTGT, tong gia thanh toan da co thue.

To chiic, ca nhan thugc doi tuong nop thue gia tri gia tang theo phuong phaptinh tryc tiep tren GTGT, phuong phap khoan khi ban hang hoa, cung ling djch vuphai su dung hoa don ban hang.

2.Trong mot s6 truong hop vi?c su dung va ghi hoa don, chung tu duac thuehien cy the nhu sau:

2.1.To chiic npp thue theo phuong phap khau tru thue ban hang hoa, dich vuthupc d6i tuong khong chiu thue GTGT, doi tuong duoc miln thue GTGT thi sir dunj>hoa don GTGT, tren hoa don GTGT chi ghi dong gia ban la gia thanh toan, dong thuesuat, s6 thue GTGT khong ghi va gach bo.

Truong hop to chiic npp thue theo phuong phap khau tru thug nhung co hoatdpng kinh doanh vang, bac, da quy npp thue GTGT theo phuong phap true tiep thi sirdung hoa don ban hang cho hoat dong kinh doanh vang, bac, da quy.

2.2.To chiic xuat nhap khau npp thue GTGT theo phuong phap khdu tru thuenban nhp khau hang hoa uy thac cho cac co so khac, khi tra hang ca so nhan uy thaclap chung tit nhu sau:

Ca sa nhan nhap khau uy thac khi xuat tra hang nhap khau uy thac, nSu da nppthug GTGT a khau nhap khau, ca sa lap hoa don GTGT de ca sa di uy thac nhap khaulam can cii ke khai, khau trir thue GTGT dau vao doi vai hang hoa uy thac nhap khau.Truong hop co so nhan nhap khau uy thac chua npp thue GTGT a khau nhap khau,khi xuat tra hang nhap khau uy thac, ca sa lap phieu xuat kho kiem van chuyen npi bpkem theo l?nh dieu dong npi bp theo quy d|nh lam chung tCr luu thong hang hoa trenthi truong. Sau khi da npp thue GTGT a khau nhap khau cho hang hoa nhap khiu uythac, ca sa mai lap hoa don theo quy dinh tren.

Hoa don GTGT xuat tra hang nhap khau uy thac ghi:

(a) Gia ban chua co thue GTGT bao gom: gia tri hang hoa thyc tg nhap khautheo gia CIF, thue nhap khau, thue tieu thu d5c biet va cac khoan phai npp theo chS dpquy dinh a khau nhap khau (neu co)./0f>/

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(b)Thue suat thue GTGT va tien thue GTGT ghi theo so thue da nop a khaunhap khau.

(c)Tong cpng tien thanh toan (= a + b)

Ccr sa nhan nhap khau uy thac lap hoa dcm GTGT rieng de thanh toan tiSn hoahong uy thac nhap khau.

2.3.Khi xuat hang hoa de van chuyen den ciia khau hay den noi lam thu tucxuat khau, ca so sii dung Phieu xuat kho kiem van chuyen noi bQ kem Lfnh diSu dongnoi bo theo quy dinh lam chumg tu liru thong hang hoa tren thi truong.

Truong hop uy thac xuat khau hang hoa, khi xuat hang giao cho ca sa nhan uythac, ca sa co hang hoa uy thac xuat khau su dung Phieu xuat kho kiem van chuyenn i bo kem theo Lenh dieu dQng noi bQ. Khi hang hoa da thue xuit khau co xac nhancua ca quan hai quan, can cu vao cac chung tir doi chieu, xac nhan ve so luong, gia trihang hoa th\ c te xuat khau ciia ca sa nhan uy thac xuat khau, ca sa co hang hoa uythac xu4t khau lap hoa dan GTGT de ke khai ngp thue, hoan thuS GTGT hoac hoa donban hang. Ca sa nhan uy thac xuat khau sir dung hoa don GTGT hoSc hoa dan banhang de xuat cho khach hang nuac ngoai.

2.4. Sii dung hoa don, chiing tir doi vai hang hoa, djch vu khuyen mai, quangcao, hang mau, cho, bidu, tang va tieu dung noi bo doi vai to chiic ke khai, nop thud

GTGT theo phuong phap khau trir:

a) Doi vai san pham, hang hoa, dich vu dung de khuyen mai theo quy djnh cuaphap luat vS thuong mai thi phai lap hoa don, tren hoa don ghi ten va s6 luong hanghoa, ghi ro la hang khuyen mai, quang cao, hang mau va thue hien theo huong dan ciia

phap lu?t ve thug GTGT.

) D6i vai hang hoa, dich vu dung de cho, bieu, tang, trao doi, tra thay luong chonguai lao dgng va tieu dung noi bo thi phai lap hoa don GTGT (ho3c hoa don banhang), tren hoa don ghi day du cac chi tieu va tinh thue GTGT nhu hoa don xuat banhang hoa, dich vu cho khach hang.

2.5. Hang hoa, dich vu ap dung hinh thiic chiet khau thuong mai danh chokhach hang thi tren hoa don GTGT ghi gia ban da chiet khau thuong mai danh chokhach hang, thug GTGT, tong gia thanh toan da co thue GTGT.

Neu vi?c chiet khau thuong mai can c\ vao so luong, doanh so hang hoa, dich

vu thi so tien chiet khau cua hang hoa da ban duac tinh dieu chinh tren hoa don banhang hoa, dich vu cua Ian mua cuoi ciing hoac ky tiep sau. Truong hop so tien chiet

khau duo-c lap khi kSt thiic chuong trinh (ky) chiet khau hang ban thi dugc lap hoa dandieu chinh kem bang ke cac so hoa don can dieu chinh, so tien, tien thue dieu chinh.Can cu vao hoa don dieu chinh, ben ban va ben mua ke khai dieu chinh doanh s6 mua,

ban, thue dau ra, dau vao. jtfa/

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2.6.To chuc kinh doanh ke khai, nop thue GTGT theo phircmg phap khau trttxuat dieu chuyen hang hoa cho cac ca sa hach toan phu thuoc nhu cac chi nhanh, cira

hang a khac dia phuang (tinh, thanh pho true thuQC Trung irong) de ban hoac xuatdieu chuyen giua cac chi nhanh, dan vi phu thupc vai nhau; xuat hang hoa cho ca sanhan lam dai ly ban dung gia, huong hoa hong, can cil vao phuang thiic to chiic kinhdoanh va hach toan ke toan, ca sa co the lua chon mot trong hai each su dung hoa don,

chiing rtr nhu sau:

a)Sir dung hoa don GTGT dl lam can cii thanh toan va ke khai nop thud GTGTa tung dan vi va rung khau doc lap vai nhau;

b)Su dung Phieu xuat kho kiem van chuyen npi bo kem theo Lfnh dieu dongnoi bo; Su dung Phieu xuat kho hang gui ban dai ly theo quy dinh doi vai hang hoaxuat cho ca sa lam dai ly kem theo Lenh dieu dong noi bo.

Co so hach toan phu thuoc, chi nhanh, ciia hang, ca sa nhan lam dai ly ban hang

khi ban hang phai lap hoa don theo quy dinh giao cho nguai mua, dong thai lap Bangke hang hoa ban ra gvri ve ca sa co hang hoa dieu chuyen ho3c ca sa co hang hoa gui

ban (goi chung la ca sa giao hang) de ca sa giao hang lap hoa don GTGT cho hanghoa thuc te tieu thu giao cho ca sa hach toan phu thuoc, chi nhanh, cua hang, ca sa

nhan lam dai ly ban hang.

Tniong hop ca sa co so luang va doanh so hang hoa ban ra Ion, Bang ke co thS

lap cho 05 ngay hay 10 ngay mot Ian. Tniong hap hang hoa ban ra co thuS suit thueGTGT khac nhau phai lap bang ke rieng cho hang hoa ban ra theo tung nhom thudsuat.

Ca so hach toan phy thuoc, chi nhanh, cua hang, ca sa nhan lam dai ly ban hang

thuc hien ke khai nop thue GTGT doi vai so hang xuat ban cho nguoi mua va duqrc kekhai; khiu trir thue GTGT dau vao theo hoa dan GTGT cua ca sa giao hang xuat cho.

Truong hap cac don vi true thuoc cua ca sa kinh doanh nong, lam, thiiy san da

dang ky, thuc hien ke khai nop thue GTGT theo phuang phap khau trir, co thu muahang hoa la nong, lam, thuy san de dieu chuyen, xuat ban ve tru sa chinh ciia ca sa

kinh doanh thi khi dieu chuyen, xuat ban, don vi true thuoc sir dung Phieu xuat khokiem van chuyen nQi bo, khong sir dung hoa don GTGT.

2.7.To chiic, ca nhan lam dai ly thu mua hang hoa theo cac hinh thuc khi trahang hoa cho ca sa uy thac thu mua phai lap hoa don cho hang hoa thu mua dai ly vahoa hong dugc huong (neu co).

2.8.To chuc, ca nhan mua hang hoa, ngudi ban da xuat hoa dan, nguai mua da

nhan hang, nhung sau do nguoi mua phat hien hang hoa khong dung quy each, chatlucmg phai tra lai toan bp hay mpt phan hang hoa, khi xuat hang tra lai cho nguai ban,ca sa phai lap hoa don, tren hoa don ghi ro hang hoa tra lai nguai ban do khong dungquy each, chat luong, tiSn thue GTGT (neu co). J&/

62

Truong hap nguai mua la doi tugng khong co hoa dom, khi tra lai hang hoa, benmua va ben ban phai lap bien ban ghi r<5 loai hang hoa, s6 luong, gia tri hang tra laitheo gia khong co thue GTGT, tien thue GTGT theo hoa don ban hang (so ky hieu,ngay, thing cua hoa don), ly do tra hang va ben ban thu h6i hoa don da lap.

2.9.To chiic, ca nhan xuat hang hoa ban luu dong stir dung Phieu xuat kho kiemvan chuyen noi bp kem theo Lenh dieu dong nQi bg theo quy dinh, khi ban hang ca salap hoa don theo quy dinh.

2.10.Ca sa xay dung co cong trinh xay dung, lip d&t ma thai gian thue hiendai, viec thanh toan tien thue hien theo tien do ho5c theo khoi luong cong vifc hoanthanh ban giao, phai lap hoa don thanh toan kh6i luong xay lap ban giao. Hoa donGTGT phai ghi ro doanh thu chua co thue va thue GTGT. Truong hop cong trinh xaydung hoan thanh da lap hoa don thanh toan gia tri cong trinh nhung khi duyet quyettoan gia trj cong trinh XDCB co dieu chinh gia tri khoi luong xay dung phai thanhtoan thi lap hoa don, chung tu dieu chinh gia tri cong trinh phai thanh toan.

2.11.Truong hop to chiic, ca nhan kinh doanh bat dong san, xay dung ca sa ha

tang, xay dung nha de ban, chuyen nhugng co thue hien thu tien theo tien dg thue hiendu an ho3c tien do thu tien ghi trong hop dong thi khi thu tien, to chiic, ca nhan phailap hoa don GTGT. Tren hoa don ghi ro so tien thu, gia dat dugc giam trit trong doanhthu tinh thue GTGT, thuS suat thue GTGT, s6 thue GTGT.

2.12.T6 ch\ c cho thue tai chinh cho thue tai san thupc d6i tupng chiu thudGTGT phai lap hoa don theo quy dinh.

T6 chiic cho thue tai chinh cho thue tai san thuQC d6i tuong chiu thue GTGTphai co hoa don GTGT (doi vai tai san mua trong nuac) hoac chung tu nop thueGTGT a khau nhap khau (doi vai tai san nhap khau); tong so tien thue GTGT ghi trenhoa don GTGT phai khop vai s6 tien thue GTGT ghi tren hoa don GTGT (ho3c chungtu nQp thue GTGT khau nhap khau).

Cac truong hop tai san mua d6 cho thue khong thupc doi tuong chiu thueGTGT, khong co hoa don GTGT hoac chung tir nop thue GTGT a khau nhap khau thikhong dugc ghi thue GTGT tren hoa don.

Viec lap hoa don nhu sau:

- Truong hop to chiic cho thue tai chinh chuyen giao toan bo so thue GTGT ghitren hoa don tai san mua cho thue tai chinh cho ben di thue tai chinh dugc ke khaikhau trir mot Ian thue GTGT dau vao cua tai san cho thue tai chinh, to chiic cho thuetai chinh lap hoa don cho ben di thue de lam can cii khau trir thue GTGT dau vao nhu

sau:

Tren hoa don GTGT thu tien Ian dau cua dich vu cho thue tai chinh, to chiic chothue tai chinh ghi ro: thanh toan dich vu cho thue tai chinh va thue GTGT dau vao cuatai san cho thue tai chinh, dong tien hang ghi gia tri dich vu cho thue tai chinh (khong fas

63

bao gom thue GTGT cua tai san), dong thue suat khong ghi va gach cheo, dong tidnthue GTGT ghi dung so thue GTGT dau vao cua tai san cho thue tai chinh.

- Xii ly lap hoa dan khi hap dong cham dirt truac thai han:

+ Thu hoi tai san cho thue tai chinh: Truong hop to chiic cho thue tai chinh vaben di thue l\ a chon khau trir toan b so thue GTGT cua tai san cho thuS, ben di thuedieu chinh thue GTGT da khau tru tinh tren gia tri con lai chua co thuS GTGT xacdinh theo bien ban thu hoi tai san de chuyen giao cho to chiic cho thue tai chinh. Trenhoa dan GTGT ghi r5: xuat tra tien thue GTGT cua tai san thu hoi; dong tiln hang,dong thue suat khong ghi va gach bo; dong tien thue ghi s6 tien thue GTGT tinh trengia tri con lai chua co thue GTGT xac dinh theo bien ban thu hoi tai san.

+ Ban tai san thu hoi: To churc cho thue tai chfnh khi ban tai san thu hdi phai laphoa don GTGT theo quy dinh giao cho khach hang.

2.13.To clitic, ca nhan co hoat dong mua, ban ngoai tf phat sinh a nuac ngoailap Bang ke chi tiet doanh so mua ban theo tung loai ngoai te. Ca sd phai luu gitr cacchung til giao djch v6i ben mua, ban a nuac ngoai theo dung phap luat vh kS toan. Cachoat dong mua, ban ngoai t? phat sinh a trong nuac phai lap hoa dan theo quy dinh.

2.14.To chiic, ca nhan mua, ban vang, bac, da quy neu mua ciia ca nhan khong

kinh doanh, khong co hoa don thi lap Bang ke hang hoa mua vao theo huong dan cuaBo Tai chinh v6 thug thu nhap doanh nghiep.

2.15.Hoa don, chung tfr doi vai tai san gop von, tai san diSu chuyen dugc thychien nhu sau:

a)Ben co tai san gop von la ca nhan, to chiic khong kinh doanh:

a. 1. Truong hop ca nhan, to chiic khong kinh doanh co gop v6n bang tai san vao

cong ty'trach nhi?m huu han, cong ty co phan thi chung tir doi voi tai san gop v6n labien ban chung nh$n gop v6n, bien ban giao nhan tai san.

a.2. Truong hop ca nhan dung tai san thupc sa hiiu cua minh, gia trj quySn sirdung dat dl thanh lap doanh nghiep tu nhan, van phong luat su thi khong phai lam thutuc chuyen quyen sa huu tai san, chuyen quyen sii dung dat cho doanh nghiep tu nhan,truong hop khong co chung tu hap phap chung minh gia v6n cua tai san thi phai covan ban dinh gia tai san cua to chuc dinh gia theo quy d|nh cua phap lu$t de lam ca sahach toan gia tri tai san co dinh.

b)Ben co tai san gop v6n, co tai san dieu chuyln la to chiic, ca nhan kinhdoanh:

b.l. Tai san gop von vao doanh nghiep phai co: bien ban gop von san xuat kinhdoanh, hop dong lien doanh, lien ket; bien ban dinh gia tai san cua Hpi dong giao nhanvon gop cua cac ben gop von (hoac van ban dinh gia ciia to chiic co chiic nang dinhgia theo quy djnh ciia phap luat), kem theo bo ho sa ve nguon goc tai san. yfift/

64

b.2. Tai san dieu chuyen gifta cac dan vj thanh vien hach toan phu thupc trongto chiic, ca nhan; tai san dieu chuyen khi chia, tach, hop nhat, sap nhap, chuyen doi

loai hinh doanh nghiep thi to chiic, ca nhan co tai san dieu chuyen phai co lenh dieuchuyen tai san, kem theo bo ho sa nguon goc tai san va khong phai xuat hoa don.

Truong hop tai san dieu chuyen giua cac don vi hach toan doc lap ho c giua cacdon vi thanh vien co tu each phap nhan day du trong ciing mot to chiic, ca nhan thi tochiic, ca nhan co tai san dieu chuye'n phai lap hoa don GTGT theo quy dinh. i ,

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Phu luc 5MAU HO A DON, BANG BIEU THAM KHAO

(Ban hanh kern theo Thong tu sd 39/2014/TT-BTC ngay 31/3/2014 cua Bq Tat chinh)

5.1. Mau tham khao Hoa don Gia trj gia tang

HO A DON GIA TRI GIA TANG

Lien 1: Liru

Ngay thing n5m 20....

Maus6:01GTKT3/001

Kyhi?u:AA/14PSo: 0000001

Dem vj ban hang: CONG TY TNHH AM3 so thue:Dja chi: 45 pho X, quan Y, thanh pho Ha NpiDi n thoai: S6 tai khoan..Ho ten ngirdi mua hang....

Hinh thiic thanh toan:

..So tai khoan.

So lirongSTT Ten hang h6a, dich vu Dan

tinhVI Don gia Th4nh tien

6=4x5

CQng tien hang:Thue suat GTGT: % , Tien thue GTGT:Tong cpng tien thanh toan

So tien viet bang chir:

Ngiroi mua hang(Ky, ghi r5 ho, ten)

(Can kiem tra, doi chieu khi lap, giao, nhdn hod dan)

Ngiroi ban hang(Ky, dong dau ghi r5 hp, ten)

)Ghi chu:-Lien 1: Liru

-Lien 2: Giao ngircri mua

-Lien 3:

Ma so thue /^

66

(In tai Cong ty in , Ma so thue ) /&>/

Ghichii:-Lien 1: Lira

-Lien 2: Giao nguai mua-Lien 3: ...

67

Kyhieu:AB/14PLienl:Luu So: 0000001

Ngay thang nam20....

Donvjbanhang:CONGTYTNHHAMSsothue:010023400Djachi:45phoX,qu?nY,thanhphoHaNOiSotaikhoan

Di?nthoai:

HotenngudimuahangTendonviDjachi Sotaikhoan

Hlnhthiicthanhtoan: MST:

STT1

Tenhanghoa,dichvy2

Donvitinh3

Solirong4

Dongia5

Thanhtien6=4x5

Cpngtifebanhanghoa,djchvy: @ :.

Sotienvietbangch5:

(Cankiemtra,doichieukhilap,giao,nhanhoadan)

5.3. Mail tham khao Hoa dan ban hang dung cho to chirc, ca nhan trong khu phi

thue quan

(In tai Cong ty in , ma so thue ) J*sGhi chu:-Lien 1: Liru

-Lien 2: Giao ngirai mua

-Lien 3:...

68

(Dungchotochirc,canhantrongkhuphithuequan) Kyhieu:AC/14PLienl:Liru So: 0000001

Ngay thang nam200....

Demvjbanhang:.CongtyA

Djachi:So12L6AKCXC Sotaikhoan

Di?nthoai: MST:

HotenngudimuahangTendonviDjachl Sotaikhoan

Hinhthiicthanhtoan: MST:

STT1

Tenhanghoa,djchvu

2Donvjti'nh

3Solucmg4

Dongia5

Thanhtien6=4x5

Cong tien ban hangh6a, dich vu:

S6tienvietbangchO:

(Cankiimtra,ctoichieukhilap,giao,nhanhoadan)

5.4. Mau tham khao Phieu xuat kho kiem van chuyen n<ji b</

Ten to chuc, ca nhan:

Djachi:

Mau s6: 03XKNB

Masothue: Kyhi?u:So:

PHIEU XUAT KHO KIEM VAN CHUYEN N0I BQLien 1: Lull

Xuat tai kho:

Ngu-oi lap Thii kho xuat Ngirtri van chuyen Thu kho nhap(ky, ghi ro ho .

(ky, ghi ro ho ten) (ky, ghi ro ho ten) (ky, ghi ro ho ten) ten)

/*>

(Can kiem tra, dot chieu khi lap, gtao, nhdn hod dcm)

Ghichii:-Lien 1: Liru

-Lien 2: Dung de van chuyen hang-Lien3:NpibQ

69

STTTennhSnhi u,quycsich,

phamchatvattir(sanpham,hangh6a)

MasoOanvjtinh

Solining

Thycxuat

Thvcnhap

Demgia

T6nScgng:

Thanhti n

5.5. Mail tham khao Phieu xuat kho hang gin ban dai ly

Ten to churc, ca nhan:..

Masdthul:

Mau so: 04HGDL

Ky hi?u:

S6:

PHIEU XUAT KHO HANG GUI BAN DAI LYLien 1: Liru

Nhap tai kho:

Ngiroi nh n hang Ngiroi lap Thu kho xuat Ngiroi van chuyen(ky, ghi ro hq ten) (ky, ghi ro ho ten) (ky, ghi ro ho ten) (ky, ghi ro ho ten)

(Can kiem tra, doi chieu khi Igp, giao, nhan hod don)

Ghichu: Lien 1: LiruLien 2: Giao cho dai ly ban hangLien 3: Npi bo

/Hi/

Thu kho nhap(ky, ghi rd ho ten)

70

STT

Tennh3nbifu,quyeach,phamchatvat

tir(sanpham,hanghoa)

Maso Donvjtinh SoliroTig

TongCQng:

gia Thanhtien

5.6. Mail tham khao Bang ke ban le hang hoa djch vu co gia trj diroi 200.000dong

BANG KE BAN LE HANG HOA, DJCH Vy TRV"C TIEP CHO NGl/Ol TIEU DUNG

Ngay thang nam

Ten to chuc ca nhan:.

Masothue:

Ngircri lap(Ky va ghi ro h<? ten)

Ke toan tnromg

(Ky va ghi ro h<> ten)

J*

71

STT TenhanghoadjchvyDonvjtinh

Solirong Dongi&ThueGTGT

TongCQng:

Th4nhtien

Ghichu

5.7. Mau Quyet djnh ve viec ap dung hoa don tir in

fkm vi chu quan: CQNG H6A XA HQI CHU NGHlA VlfT NAMTen to chirc D9C lap - Ty do - Hanh phiic

, ngay thdng nam

QUYET DJNH CUA (CONG TY, DON VJ)Ve vifc ap dung hoa 6ffn tir in

giamd6c...Can cut ... Thong tu s6 .../2014/TT-BTC ngay ...cua B9 Tai chinh huong dan

Nghi djnh so 51/2010/ND-CP ngay 14/5/2010 va Nghi dinh s6 04/2014/ND-CP ngay17/1/2014 cua Chinh phu quy djnh ve hoa don ban hang hoa, cung ung dich vu;

Can cur Quyet dinh thanh lap (hoac Giay dang ky kinh doanh) so ...

Xet de nghj ciia ...,

QUY^T DINH:

Dieu 1. Ap dung hinh thiic hoa don tur in trong don vj tu ngay/ /20 tren ccr so h| thong thiet bi va cac bo phan ky thuat lien quan nhu sau:-He thong thiet bi (May tinh so ..., may in so ..., may tinh tien s6 ..., phan

mem ling dung (phan mem ke toan, phan mem ban hang)).-Cac bo phan ky thuat va ten nha cung ung dich vu chiu trach nhiem ve mat ky

thuat (Bo ph$n ky thuat hoac ten nha cung cap dich vu)Dieu 2. Mau cac loai hoa don tu in va muc dich su dung cua moi loai hoa don

(liet ke chi tiit)Dieu 3. Trach nhiem cua timg bo phan true thuoc liSn quan vi?c tao, lap, luan

chuyen va luru trQ: dti lieu hoa don tu in trong noi bo to chiic (Bo phan k6 toan, bophan ban hang, bo phan ky thuat...).

Dieu 4. QuySt djnh nay co hieu lvrc thi hanh ke ttr ngay .../.../2O....Lanh daocac bp phan ke toan, bQ phan ban hang, bo phan ky thuat,... chiu trach nhiem tri&i

khai, thuc hi#n Quyet djnh nay./.Ncrinhgn: GIAM D6C @/iily- Co quan thue tr\ c tiSp quan ly (Cue, Chi (Ky, dong cltiu va ghi ro hq, ten)cue...);

-Nhir Di6u 4 (de thuc hien);-Lanh dao don vj;-Luu.

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