{"id":2956,"date":"2021-11-11T14:41:54","date_gmt":"2021-11-11T07:41:54","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2956"},"modified":"2021-11-11T14:41:54","modified_gmt":"2021-11-11T07:41:54","slug":"xuat-khau-hang-hoa-dich-vu-doanh-nghiep-co-phai-dung-hoa-don-dien-tu","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/xuat-khau-hang-hoa-dich-vu-doanh-nghiep-co-phai-dung-hoa-don-dien-tu\/","title":{"rendered":"Xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 doanh nghi\u1ec7p c\u00f3 ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed?"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Lu\u1eadt Vi\u1ec7t Nam, 6-11-2021<\/em><\/p>\n<p>Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. V\u1eady s\u1eafp t\u1edbi, doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng?<\/p>\n<p>Theo th\u00f4ng l\u1ec7 \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 hi\u1ec7n nay c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (invoice) \u0111\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c h\u1ea3i quan v\u00e0 xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan. Ch\u1ec9 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) khi b\u00e1n v\u00e0o n\u1ed9i \u0111\u1ecba.<\/p>\n<p>Tuy nhi\u00ean, theo quy \u0111\u1ecbnh m\u1edbi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 th\u00ec doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan. Theo \u0111\u00f3:<\/p>\n<p>T\u1ea1i kho\u1ea3n 1, kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123, h\u00f3a \u0111\u01a1n g\u1ed3m c\u00e1c lo\u1ea1i sau:<\/p>\n<p>H\u00f3a \u0111\u01a1n GTGT d\u00e0nh cho t\u1ed5 ch\u1ee9c khai thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb d\u00f9ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng: B\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p coi nh\u01b0 xu\u1ea5t kh\u1ea9u; xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-1647\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/03\/chuyen-doi-hoa-don-thanh-hoa-don-giay-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n:<\/p>\n<ul>\n<li>Khai, t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng \u0111\u1ec3 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 n\u1ed9i \u0111\u1ecba; v\u1eadn t\u1ea3i qu\u1ed1c t\u1ebf; xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan v\u00e0 tr\u01b0\u1eddng h\u1ee3p coi nh\u01b0 xu\u1ea5t kh\u1ea9u; xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i;<\/li>\n<li>Trong khu phi thu\u1ebf quan khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0o n\u1ed9i \u0111\u1ecba v\u00e0 gi\u1eefa c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan v\u1edbi nhau, xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, tr\u00ean h\u00f3a \u0111\u01a1n ghi r\u00f5 \u201cd\u00e0nh cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n trong khu phi thu\u1ebf quan\u201d.<\/li>\n<\/ul>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, \u0111i\u1ec3m c kho\u1ea3n 3 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 c\u0169ng n\u00eau r\u00f5:<\/p>\n<p>C\u01a1 s\u1edf kinh doanh k\u00ea khai, n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb c\u00f3 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u (k\u1ec3 c\u1ea3 c\u01a1 s\u1edf gia c\u00f4ng h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u) khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed.<\/p>\n<p>Khi xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eadn chuy\u1ec3n \u0111\u1ebfn c\u1eeda kh\u1ea9u hay \u0111\u1ebfn n\u01a1i l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf s\u1eed d\u1ee5ng Phi\u1ebfu xu\u1ea5t kho ki\u1ec3m v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 theo quy \u0111\u1ecbnh l\u00e0m ch\u1ee9ng t\u1eeb l\u01b0u th\u00f4ng h\u00e0ng h\u00f3a tr\u00ean th\u1ecb tr\u01b0\u1eddng. Sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u, c\u01a1 s\u1edf l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/p>\n<p>C\u0169ng li\u00ean quan t\u1edbi quy \u0111\u1ecbnh tr\u00ean, t\u1ea1i bu\u1ed5i H\u1ed9i ngh\u1ecb t\u1eadp hu\u1ea5n tr\u1ef1c tuy\u1ebfn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u00e0 Th\u00f4ng t\u01b0 78 do C\u1ee5c Thu\u1ebf TP. HCM ng\u00e0y 29-10-2021 \u0111\u00e3 n\u00eau nh\u1eefng thay \u0111\u1ed5i khi chuy\u1ec3n sang s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 v\u1edbi doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan:<\/p>\n<p>Doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u khi l\u00e0m th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan s\u1ebd th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p theo th\u00f4ng l\u1ec7 th\u01b0\u01a1ng m\u1ea1i qu\u1ed1c t\u1ebf m\u00e0 doanh nghi\u1ec7p c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i th\u00ec c\u01a1 quan Thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd.<\/p>\n<p>Trong \u0111\u00f3, TP. HCM l\u00e0 m\u1ed9t trong 06 t\u1ec9nh, th\u00e0nh ph\u1ed1 tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123 t\u1eeb 11\/2021.<\/p>\n<p><strong><em>Nh\u01b0 v\u1eady c\u00f3 th\u1ec3 hi\u1ec3u, ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i, xu\u1ea5t v\u00e0o khu phi thu\u1ebf quan doanh nghi\u1ec7p s\u1ebd th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT \u0111i\u1ec7n t\u1eed sau khi l\u00e0m xong th\u1ee7 t\u1ee5c cho h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u.<\/em><\/strong><\/p>\n<p><strong><em>Tr\u01b0\u1eddng h\u1ee3p theo th\u00f4ng l\u1ec7 qu\u1ed1c t\u1ebf ho\u1eb7c theo c\u00e1c quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 h\u1ed3 s\u01a1 h\u1ea3i quan, n\u1ebfu c\u1ea7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i (invoice) th\u00ec doanh nghi\u1ec7p v\u1eabn xu\u1ea5t, s\u1eed d\u1ee5ng v\u00e0 l\u01b0u tr\u1eef nh\u01b0ng c\u01a1 quan Thu\u1ebf kh\u00f4ng qu\u1ea3n l\u00fd.<\/em><\/strong><\/p>\n<p>\u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh m\u1edbi, s\u1ebd c\u1ea7n th\u00eam th\u1eddi gian v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan thu\u1ebf, c\u00e1c doanh nghi\u1ec7p c\u00f3 th\u1ee7 t\u1ee5c xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nghi\u00ean c\u1ee9u quy \u0111\u1ecbnh v\u00e0 c\u1eadp nh\u1eadt h\u01b0\u1edbng d\u1eabn t\u1eeb c\u01a1 quan Thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n cho \u0111\u00fang v\u00e0 k\u1ecbp th\u1eddi khi tri\u1ec3n khai \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo Ngh\u1ecb \u0111\u1ecbnh 123.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/xuat-khau-hang-hoa-dich-vu-doanh-nghiep-co-phai-dung-hoa-don-dien-tu\/'><div 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heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/xuat-khau-hang-hoa-dich-vu-doanh-nghiep-co-phai-dung-hoa-don-dien-tu\/', 'Xu%E1%BA%A5t%20kh%E1%BA%A9u%20h%C3%A0ng%20h%C3%B3a%20d%E1%BB%8Bch%20v%E1%BB%A5%20doanh%20nghi%E1%BB%87p%20c%C3%B3%20ph%E1%BA%A3i%20d%C3%B9ng%20h%C3%B3a%20%C4%91%C6%A1n%20%C4%91i%E1%BB%87n%20t%E1%BB%AD%3F', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Lu\u1eadt Vi\u1ec7t Nam, 6-11-2021 Hi\u1ec7n nay, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. V\u1eady s\u1eafp t\u1edbi, doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng? 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