{"id":23715,"date":"2025-05-16T10:00:00","date_gmt":"2025-05-16T03:00:00","guid":{"rendered":"https:\/\/luathoasen.vn\/?p=23715"},"modified":"2025-05-21T09:20:35","modified_gmt":"2025-05-21T02:20:35","slug":"tu-1-6-ca-nhan-kinh-doanh-doanh-nghiep-nao-se-phai-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/luathoasen.vn\/en\/tin-tuc\/tu-1-6-ca-nhan-kinh-doanh-doanh-nghiep-nao-se-phai-su-dung-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien\/","title":{"rendered":"T\u1eeb 1\/6, c\u00e1 nh\u00e2n kinh doanh, doanh nghi\u1ec7p n\u00e0o s\u1ebd ph\u1ea3i s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n?"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf.<\/strong><\/p>\n\n\n\n

Ng\u00e0y 20\/3\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb (c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh k\u1ec3 t\u1eeb ng\u00e0y 01\/6\/2025).<\/p>\n\n\n\n

Trong \u0111\u00f3, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n (\u0110i\u1ec1u 11), c\u1ee5 th\u1ec3:<\/p>\n\n\n\n

V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n:<\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf: H<\/em>\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 51 c\u00f3 m\u1ee9c doanh thu h\u00e0ng n\u0103m t\u1eeb 01 t\u1ef7 \u0111\u1ed3ng tr\u1edf l\u00ean, kho\u1ea3n 2 \u0110i\u1ec1u 90, kho\u1ea3n 3 \u0110i\u1ec1u 91 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 v\u00e0 doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, trong \u0111\u00f3 c\u00f3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb (tr\u1eeb \u00f4 t\u00f4, m\u00f4 t\u00f4, xe m\u00e1y v\u00e0 xe c\u00f3 \u0111\u1ed9ng c\u01a1 kh\u00e1c); \u0103n u\u1ed1ng; nh\u00e0 h\u00e0ng; kh\u00e1ch s\u1ea1n; d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9, d\u1ecbch v\u1ee5 ngh\u1ec7 thu\u1eadt, vui ch\u01a1i, gi\u1ea3i tr\u00ed, ho\u1ea1t \u0111\u1ed9ng chi\u1ebfu phim, d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 c\u00e1 nh\u00e2n kh\u00e1c theo quy \u0111\u1ecbnh v\u1ec1 H\u1ec7 th\u1ed1ng ng\u00e0nh kinh t\u1ebf Vi\u1ec7t Nam).<\/em><\/p>\n\n\n\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 51 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14:<\/p>\n\n\n\n

C\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p kho\u00e1n thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 m\u1ee9c thu\u1ebf kho\u00e1n) \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh<\/p>\n\n\n\n

Hi\u1ec7n nay, theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC, vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng b\u1eaft bu\u1ed9c.<\/p>\n\n\n\n

Ngh\u1ecb \u0111\u1ecbnh c\u0169ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3<\/strong> n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n:<\/h2>\n\n\n\n

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

– T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf\/s\u1ed1 \u0111\u1ecbnh danh c\u00e1 nh\u00e2n\/s\u1ed1 \u0111i\u1ec7n tho\u1ea1i c\u1ee7a ng\u01b0\u1eddi mua theo quy \u0111\u1ecbnh (n\u1ebfu ng\u01b0\u1eddi mua y\u00eau c\u1ea7u);<\/p>\n\n\n\n

– T\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u1ea3i ghi r\u00f5 n\u1ed9i dung gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n\n\n\n

– Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/p>\n\n\n\n

– M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed \u0111\u1ec3 ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 truy xu\u1ea5t, k\u00ea khai th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n\n\n\n

Ng\u01b0\u1eddi b\u00e1n g\u1eedi ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua b\u1eb1ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed (tin nh\u1eafn, th\u01b0 \u0111i\u1ec7n t\u1eed v\u00e0 c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c) ho\u1eb7c cung c\u1ea5p \u0111\u01b0\u1eddng d\u1eabn ho\u1eb7c m\u00e3 QR \u0111\u1ec3 ng\u01b0\u1eddi mua tra c\u1ee9u, t\u1ea3i ho\u00e1 \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n\n\n\n

Hi\u1ec7n h\u00e0nh: <\/em><\/strong>Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC h\u01b0\u1edbng d\u1eabn n\u1ed9i dung c\u1ea7n c\u00f3 tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n; th\u00f4ng tin ng\u01b0\u1eddi mua; t\u00ean h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, \u0111\u01a1n gi\u00e1, s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 thanh to\u00e1n; th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u00e0 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n\n\n\n

Ngu\u1ed3n: B\u00e1o \u0111i\u1ec7n t\u1eed Ch\u00ednh ph\u1ee7<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng, n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan thu\u1ebf. Ng\u00e0y 20\/3\/2025, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP ng\u00e0y 19\/10\/2020<\/p>","protected":false},"author":5,"featured_media":23716,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-23715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/comments?post=23715"}],"version-history":[{"count":1,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23715\/revisions"}],"predecessor-version":[{"id":23717,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/posts\/23715\/revisions\/23717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/media\/23716"}],"wp:attachment":[{"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/media?parent=23715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/categories?post=23715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/luathoasen.vn\/en\/wp-json\/wp\/v2\/tags?post=23715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}