{"id":4023,"date":"2025-04-09T15:41:51","date_gmt":"2025-04-09T08:41:51","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4023"},"modified":"2025-04-09T15:41:51","modified_gmt":"2025-04-09T08:41:51","slug":"tong-hop-diem-moi-cua-nghi-dinh-70-2025-nd-cp-ve-hoa-don-chung-tu","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-diem-moi-cua-nghi-dinh-70-2025-nd-cp-ve-hoa-don-chung-tu\/","title":{"rendered":"T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb"},"content":{"rendered":"<p><i><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/6\/2025.<\/span><\/i><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4024\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/04\/tong-hop-01-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Ngh\u1ecb \u0111\u1ecbnh 123 t\u1ea1i \u0111i\u1ec3m e v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 2.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo \u0111\u00f3, nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c \u0111\u0103ng k\u00fd t\u1ef1 nguy\u1ec7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP th\u00ec thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h2><b>2. B\u1ed5 sung nhi\u1ec1u gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70 b\u1ed5 sung \u0111i\u1ec3m c, \u0111i\u1ec3m d v\u00e0o kho\u1ea3n 2; s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5, kho\u1ea3n 11, kho\u1ea3n 12 v\u00e0 b\u1ed5 sung kho\u1ea3n 14 v\u00e0o \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 123\/2020 v\u1ec1 gi\u1ea3i th\u00edch thu\u1eadt ng\u1eef li\u00ean quan \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u00e1p d\u1ee5ng t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi l\u00e0 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n) l\u00e0 h\u00f3a \u0111\u01a1n c\u00f3 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 do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 l\u1eadp t\u1eeb h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n, d\u1eef li\u1ec7u \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo \u0111\u1ecbnh d\u1ea1ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e1y t\u00ednh ti\u1ec1n l\u00e0 h\u1ec7 th\u1ed1ng t\u00ednh ti\u1ec1n bao g\u1ed3m m\u1ed9t thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u1ed3ng b\u1ed9 ho\u1eb7c m\u1ed9t h\u1ec7 th\u1ed1ng g\u1ed3m nhi\u1ec1u thi\u1ebft b\u1ecb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c k\u1ebft h\u1ee3p v\u1edbi nhau b\u1eb1ng gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 th\u00f4ng tin c\u00f3 ch\u1ee9c n\u0103ng chung nh\u01b0: t\u00ednh ti\u1ec1n, l\u01b0u tr\u1eef c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, s\u1ed1 li\u1ec7u b\u00e1n h\u00e0ng.\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n \u1edf d\u1ea1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ho\u1eb7c do t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u1ea5p cho ng\u01b0\u1eddi n\u1ed9p b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u00ed, l\u1ec7 ph\u00ed, ph\u00e1p lu\u1eadt thu\u1ebf.\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed l\u00e0 bi\u1ec7n ph\u00e1p l\u00e0m cho h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i tr\u00ean h\u1ec7 th\u1ed1ng th\u00f4ng tin, kh\u00f4ng th\u1ec3 truy c\u1eadp v\u00e0 tham chi\u1ebfu \u0111\u1ebfn th\u00f4ng tin ch\u1ee9a trong h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ch\u1ee9ng t\u1eeb \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u00eau h\u1ee7y h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in, ti\u00eau h\u1ee7y ch\u1ee9ng t\u1eeb \u0111\u1eb7t in, t\u1ef1 in l\u00e0 vi\u1ec7c s\u1eed d\u1ee5ng bi\u1ec7n ph\u00e1p \u0111\u1ed1t ch\u00e1y, c\u1eaft, x\u00e9 nh\u1ecf ho\u1eb7c h\u00ecnh th\u1ee9c ti\u00eau h\u1ee7y kh\u00e1c, \u0111\u1ea3m b\u1ea3o h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ti\u00eau h\u1ee7y s\u1ebd kh\u00f4ng th\u1ec3 s\u1eed d\u1ee5ng l\u1ea1i c\u00e1c th\u00f4ng tin, s\u1ed1 li\u1ec7u tr\u00ean \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u2026<\/span><\/li>\n<\/ul>\n<h2><b>3. \u0110\u01b0\u1ee3c t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho ng\u01b0\u1eddi mua<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 3 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 1, kho\u1ea3n 2, kho\u1ea3n 3, kho\u1ea3n 6, kho\u1ea3n 7 v\u00e0 b\u1ed5 sung kho\u1ea3n 9 v\u00e0o \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u00e1ng ch\u00fa \u00fd, Ngh\u1ecb \u0111\u1ecbnh 70 b\u1ed5 sung kho\u1ea3n 9 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f9ng th\u1ef1c hi\u1ec7n thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 ti\u1ec1n b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a m\u1ed9t kh\u00e1ch h\u00e0ng th\u00ec \u0111\u01b0\u1ee3c t\u00edch h\u1ee3p bi\u00ean lai thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 h\u00f3a \u0111\u01a1n tr\u00ean c\u00f9ng m\u1ed9t \u0111\u1ecbnh d\u1ea1ng \u0111i\u1ec7n t\u1eed \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p ph\u1ea3i \u0111\u1ea3m b\u1ea3o c\u00f3 \u0111\u1ee7 n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, bi\u00ean lai \u0111i\u1ec7n t\u1eed v\u00e0 theo \u0111\u00fang \u0111\u1ecbnh d\u1ea1ng do c\u01a1 quan thu\u1ebf quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 t\u1ed5 ch\u1ee9c thu thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed c\u00f3 tr\u00e1ch nhi\u1ec7m th\u1ecfa thu\u1eadn v\u1ec1 \u0111\u01a1n v\u1ecb ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u00edch h\u1ee3p cho kh\u00e1ch h\u00e0ng v\u00e0 ph\u1ea3i th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp theo M\u1eabu s\u1ed1 01\/\u0110KT\u0110-H\u0110\u0110T Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai doanh thu c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 vi\u1ec7c k\u00ea khai thu\u1ebf, ph\u00ed, l\u1ec7 ph\u00ed th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt qu\u1ea3n l\u00fd thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f2n b\u1ed5 sung nguy\u00ean t\u1eafc y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, c\u01a1 quan thu\u1ebf s\u1eed d\u1ee5ng c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c bi\u1ec7n ph\u00e1p khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi ti\u00eau d\u00f9ng l\u1ea5y h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 nh\u01b0: Ch\u01b0\u01a1ng tr\u00ecnh kh\u00e1ch h\u00e0ng th\u01b0\u1eddng xuy\u00ean, ch\u01b0\u01a1ng tr\u00ecnh tham gia d\u1ef1 th\u01b0\u1edfng, ch\u01b0\u01a1ng tr\u00ecnh h\u00f3a \u0111\u01a1n may m\u1eafn.<\/span><\/p>\n<h2><b>4. C\u1ea5m l\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n, kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u v\u1ec1 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 4 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 2 \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 123 v\u1ec1 c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00e1n, cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong \u0111\u00f3, b\u1ed5 sung c\u00e1c h\u00e0nh vi b\u1ecb c\u1ea5m sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m gi\u1ea3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u1ec3 th\u1ef1c hi\u1ec7n h\u00e0nh vi tr\u00e1i ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1ec1 c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<h2><b>5. B\u1ed5 sung c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 70 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o kho\u1ea3n 1, s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec3m b kho\u1ea3n 2, b\u1ed5 sung kho\u1ea3n 2a v\u00e0o sau kho\u1ea3n 2 v\u00e0 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123 v\u1edbi c\u00e1c n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">5.1. Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">B\u1ed5 sung \u0111i\u1ec3m \u0111 v\u00e0o kho\u1ea3n 1 \u0110i\u1ec1u 8 quy \u0111\u1ecbnh h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 h\u00f3a \u0111\u01a1n d\u00e0nh cho c\u00e1c t\u1ed5 ch\u1ee9c khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 kh\u00e1c c\u1ee7a nh\u00e0 cung c\u1ea5p \u1edf n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam.<\/span><\/p>\n<h3><b>5.2. H\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n GTGT<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u1edbi \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 8 Ngh\u1ecb \u0111\u1ecbnh 123, theo \u0111\u00f3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1c (ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng ch\u1ebf xu\u1ea5t theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 khu c\u00f4ng nghi\u1ec7p, khu ch\u1ebf xu\u1ea5t) khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t khai thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb th\u00ec s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<h3><b>5.3. B\u1ed5 sung quy \u0111\u1ecbnh m\u1edbi v\u1ec1 lo\u1ea1i h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung m\u1edbi t\u1ea1i kho\u1ea3n 2a \u0111\u01b0\u1ee3c b\u1ed5 sung v\u00e0o sau kho\u1ea3n 2 \u0110i\u1ec1u 8, c\u1ee5 th\u1ec3:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed l\u00e0 h\u00f3a \u0111\u01a1n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, c\u00e1 nh\u00e2n (ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u) c\u00f3 ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra n\u01b0\u1edbc ngo\u00e0i m\u00e0 ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed \u0111\u00e1p \u1ee9ng quy \u0111\u1ecbnh v\u1ec1 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y v\u00e0 quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ecbnh d\u1ea1ng chu\u1ea9n d\u1eef li\u1ec7u c\u1ee7a c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi xu\u1ea5t kh\u1ea9u kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf th\u00ec l\u1ef1a ch\u1ecdn l\u1eadp h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed.<\/span><\/p>\n<h3><b>5.4. Quy \u0111\u1ecbnh bao qu\u00e1t v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 3 \u0110i\u1ec1u 8 v\u1ec1 h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng theo h\u01b0\u1edbng quy \u0111\u1ecbnh bao qu\u00e1t, kh\u00f4ng c\u00f2n li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p b\u1ecf s\u00f3t.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n t\u00e0i s\u1ea3n c\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1c t\u00e0i s\u1ea3n c\u00f4ng th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n c\u00f4ng.<\/span><\/p>\n<h2><b>6. Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1, kho\u1ea3n 2, \u0111i\u1ec3m a, \u0111i\u1ec3m e, \u0111i\u1ec3m l, \u0111i\u1ec3m m, \u0111i\u1ec3m n kho\u1ea3n 4 \u0110i\u1ec1u 9 v\u00e0 b\u1ed5 sung \u0111i\u1ec3m p, \u0111i\u1ec3m q, \u0111i\u1ec3m r v\u00e0o kho\u1ea3n 4 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh 123 quy \u0111\u1ecbnh v\u1ec1 h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c kho\u1ea3n 6 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70 s\u1eeda \u0111\u1ed5i v\u1edbi nhi\u1ec1u n\u1ed9i dung m\u1edbi nh\u01b0:<\/span><\/p>\n<h3><b>6.1. Quy \u0111\u1ecbnh r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 1 \u0110i\u1ec1u 9 \u0111\u01b0\u1ee3c b\u1ed5 sung quy \u0111\u1ecbnh l\u00e0m r\u00f5 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a xu\u1ea5t kh\u1ea9u nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 gia c\u00f4ng xu\u1ea5t kh\u1ea9u), th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed do ng\u01b0\u1eddi b\u00e1n t\u1ef1 x\u00e1c \u0111\u1ecbnh nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb ng\u00e0y h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c th\u00f4ng quan theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 h\u1ea3i quan.<\/span><\/p>\n<h3><b>6.2. S\u1eeda quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi s\u1ed1 l\u01b0\u1ee3ng l\u1edbn, ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean, c\u1ea7n c\u00f3 th\u1eddi gian \u0111\u1ed1i so\u00e1t s\u1ed1 li\u1ec7u gi\u1eefa doanh nghi\u1ec7p b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c g\u1ed3m:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 tr\u1ef1c ti\u1ebfp cho v\u1eadn t\u1ea3i h\u00e0ng kh\u00f4ng, cung \u1ee9ng nhi\u00ean li\u1ec7u h\u00e0ng kh\u00f4ng cho c\u00e1c h\u00e3ng h\u00e0ng kh\u00f4ng, ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p \u0111i\u1ec7n (tr\u1eeb \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n n\u00e0y).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cung c\u1ea5p d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft (n\u1ed9i dung m\u1edbi), n\u01b0\u1edbc, d\u1ecbch v\u1ee5 truy\u1ec1n h\u00ecnh, d\u1ecbch v\u1ee5 qu\u1ea3ng c\u00e1o truy\u1ec1n h\u00ecnh (n\u1ed9i dung m\u1edbi), d\u1ecbch v\u1ee5 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed (n\u1ed9i dung m\u1edbi), d\u1ecbch v\u1ee5 b\u01b0u ch\u00ednh v\u00e0 chuy\u1ec3n ph\u00e1t (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 \u0111\u1ea1i l\u00fd, d\u1ecbch v\u1ee5 thu h\u1ed9, chi h\u1ed9), d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng (bao g\u1ed3m c\u1ea3 d\u1ecbch v\u1ee5 vi\u1ec5n th\u00f4ng gi\u00e1 tr\u1ecb gia t\u0103ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">D\u1ecbch v\u1ee5 logistic, d\u1ecbch v\u1ee5 c\u00f4ng ngh\u1ec7 th\u00f4ng tin (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n n\u00e0y) \u0111\u01b0\u1ee3c b\u00e1n theo k\u1ef3 nh\u1ea5t \u0111\u1ecbnh, d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng cho vay).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ec1n qu\u1ed1c t\u1ebf, d\u1ecbch v\u1ee5 ch\u1ee9ng kho\u00e1n, x\u1ed5 s\u1ed1 \u0111i\u1ec7n to\u00e1n, thu ph\u00ed s\u1eed d\u1ee5ng \u0111\u01b0\u1eddng b\u1ed9 gi\u1eefa nh\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0 nh\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu ph\u00ed v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh (n\u1ed9i dung m\u1edf m\u1edbi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i so\u00e1t d\u1eef li\u1ec7u gi\u1eefa c\u00e1c b\u00ean nh\u01b0ng ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 ng\u00e0y 07 c\u1ee7a th\u00e1ng sau th\u00e1ng ph\u00e1t sinh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 ho\u1eb7c kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 quy \u01b0\u1edbc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">K\u1ef3 quy \u01b0\u1edbc \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u1ee3ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p c\u0103n c\u1ee9 th\u1ecfa thu\u1eadn gi\u1eefa \u0111\u01a1n v\u1ecb b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00ecm ki\u1ebfm th\u0103m d\u00f2, khai th\u00e1c v\u00e0 ch\u1ebf bi\u1ebfn d\u1ea7u th\u00f4: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n d\u1ea7u th\u00f4, condensate, c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c ch\u1ebf bi\u1ebfn t\u1eeb d\u1ea7u th\u00f4 (bao g\u1ed3m c\u1ea3 ho\u1ea1t \u0111\u1ed9ng bao ti\u00eau s\u1ea3n ph\u1ea9m theo cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7) l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua v\u00e0 b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 b\u00e1n ch\u00ednh th\u1ee9c, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n kh\u00ed thi\u00ean nhi\u00ean, kh\u00ed \u0111\u1ed3ng h\u00e0nh, kh\u00ed than \u0111\u01b0\u1ee3c chuy\u1ec3n b\u1eb1ng \u0111\u01b0\u1eddng \u1ed1ng d\u1eabn kh\u00ed \u0111\u1ebfn ng\u01b0\u1eddi mua, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m b\u00ean mua, b\u00ean b\u00e1n x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng kh\u00ed giao c\u1ee7a th\u00e1ng nh\u01b0ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u1eddi h\u1ea1n k\u00ea khai, n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 thu\u1ebf theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf (tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh ch\u1eadm nh\u1ea5t kh\u00f4ng qu\u00e1 07 ng\u00e0y k\u1ebf ti\u1ebfp k\u1ec3 t\u1eeb ng\u00e0y b\u00ean b\u00e1n g\u1eedi th\u00f4ng b\u00e1o l\u01b0\u1ee3ng kh\u00ed giao h\u00e0ng th\u00e1ng).<\/span><\/li>\n<\/ul>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7 c\u00f3 quy \u0111\u1ecbnh kh\u00e1c v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i th\u1ecfa thu\u1eadn b\u1ea3o l\u00e3nh v\u00e0 cam k\u1ebft c\u1ee7a Ch\u00ednh ph\u1ee7.\u201d<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay, \u0111\u1ed5i ngo\u1ea1i t\u1ec7:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh m\u1edbi, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo k\u1ef3 h\u1ea1n thu l\u00e3i t\u1ea1i h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng gi\u1eefa t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng v\u00e0 kh\u00e1ch h\u00e0ng \u0111i vay, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn k\u1ef3 h\u1ea1n thu l\u00e3i kh\u00f4ng thu \u0111\u01b0\u1ee3c v\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng theo d\u00f5i ngo\u1ea1i b\u1ea3ng theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 t\u00edn d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i vay c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<p><b>Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i tr\u01b0\u1edbc h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu l\u00e3i tr\u01b0\u1edbc h\u1ea1n.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea1i l\u00fd \u0111\u1ed5i ngo\u1ea1i t\u1ec7, ho\u1ea1t \u0111\u1ed9ng cung \u1ee9ng d\u1ecbch v\u1ee5 nh\u1eadn v\u00e0 chi, tr\u1ea3 ngo\u1ea1i t\u1ec7 c\u1ee7a t\u1ed5 ch\u1ee9c kinh t\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m \u0111\u1ed5i ngo\u1ea1i t\u1ec7, th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh d\u1ecbch v\u1ee5 nh\u1eadn v\u00e0 chi tr\u1ea3 ngo\u1ea1i t\u1ec7.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Trong khi tr\u01b0\u1edbc \u0111\u00e2y quy \u0111\u1ecbnh \u0111i\u1ec1u kho\u1ea3n n\u00e0y quy \u0111\u1ecbnh chung c\u00e1c tr\u01b0\u1eddng h\u1ee3p cung c\u1ea5p d\u1ecbch v\u1ee5 ng\u00e2n h\u00e0ng, ch\u1ee9ng kho\u00e1n, b\u1ea3o hi\u1ec3m, d\u1ecbch v\u1ee5 chuy\u1ec3n ti\u1ec1n qua v\u00ed \u0111i\u1ec7n t\u1eed, d\u1ecbch v\u1ee5 ng\u1eebng v\u00e0 c\u1ea5p \u0111i\u1ec7n tr\u1edf l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e2n ph\u1ed1i \u0111i\u1ec7n cho ng\u01b0\u1eddi mua l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh (ho\u1eb7c c\u00e1 nh\u00e2n kinh doanh) nh\u01b0ng kh\u00f4ng c\u00f3 nhu c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n th\u00ec cu\u1ed1i ng\u00e0y ho\u1eb7c cu\u1ed1i th\u00e1ng \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n xu\u1ea5t h\u00f3a \u0111\u01a1n t\u1ed5ng c\u0103n c\u1ee9 th\u00f4ng tin chi ti\u1ebft t\u1eebng giao d\u1ecbch ph\u00e1t sinh trong ng\u00e0y, trong th\u00e1ng t\u1ea1i h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd d\u1eef li\u1ec7u c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p khi c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">&#8211; \u0110\u1ed1i v\u1edbi kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac chuy\u1ebfn \u0111i, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kinh doanh v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch b\u1eb1ng xe taxi c\u00f3 s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m t\u00ednh ti\u1ec1n th\u1ef1c hi\u1ec7n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed cho kh\u00e1ch h\u00e0ng \u0111\u1ed3ng th\u1eddi chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111\u1ebfn c\u01a1 quan thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh m\u1edbi \u0111\u00e3 b\u00e3i b\u1ecf c\u00e1c y\u00eau c\u1ea7u v\u1ec1 th\u00f4ng tin g\u1eedi cho c\u01a1 quan thu\u1ebf, th\u00f4ng tin g\u1eedi cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh l\u1eadp h\u00f3a \u0111\u01a1n cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thanh, quy\u1ebft to\u00e1n chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh cho ng\u01b0\u1eddi c\u00f3 th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e9 x\u1ed5 s\u1ed1:<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e9 x\u1ed5 s\u1ed1 truy\u1ec1n th\u1ed1ng, x\u1ed5 s\u1ed1 bi\u1ebft k\u1ebft qu\u1ea3 ngay (v\u00e9 x\u1ed5 s\u1ed1) theo h\u00ecnh th\u1ee9c b\u00e1n v\u00e9 s\u1ed1 in s\u1eb5n \u0111\u1ee7 m\u1ec7nh gi\u00e1 cho kh\u00e1ch h\u00e0ng th\u00ec sau khi thu h\u1ed3i v\u00e9 x\u1ed5 s\u1ed1 kh\u00f4ng ti\u00eau th\u1ee5 h\u1ebft v\u00e0 ch\u1eadm nh\u1ea5t l\u00e0 tr\u01b0\u1edbc khi m\u1edf th\u01b0\u1edfng c\u1ee7a k\u1ef3 ti\u1ebfp theo, doanh nghi\u1ec7p kinh doanh x\u1ed5 s\u1ed1 l\u1eadp 01 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf cho t\u1eebng \u0111\u1ea1i l\u00fd l\u00e0 t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho v\u00e9 x\u1ed5 s\u1ed1 \u0111\u01b0\u1ee3c b\u00e1n trong k\u1ef3 g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 cho h\u00f3a \u0111\u01a1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ch\u1eadm nh\u1ea5t l\u00e0 01 ng\u00e0y k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu, \u0111\u1ed3ng th\u1eddi doanh nghi\u1ec7p kinh doanh casino v\u00e0 tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng chuy\u1ec3n d\u1eef li\u1ec7u ghi nh\u1eadn s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c (do \u0111\u1ed5i \u0111\u1ed3ng ti\u1ec1n quy \u01b0\u1edbc cho ng\u01b0\u1eddi ch\u01a1i t\u1ea1i qu\u1ea7y, t\u1ea1i b\u00e0n ch\u01a1i v\u00e0 s\u1ed1 ti\u1ec1n thu t\u1ea1i m\u00e1y tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng) tr\u1eeb \u0111i s\u1ed1 ti\u1ec1n \u0111\u1ed5i tr\u1ea3 cho ng\u01b0\u1eddi ch\u01a1i (do ng\u01b0\u1eddi ch\u01a1i tr\u00fang th\u01b0\u1edfng ho\u1eb7c ng\u01b0\u1eddi ch\u01a1i kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft) theo M\u1eabu 01\/TH-DT Ph\u1ee5 l\u1ee5c IA ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh n\u00e0y \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u00f9ng th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Ng\u00e0y x\u00e1c \u0111\u1ecbnh doanh thu l\u00e0 kho\u1ea3ng th\u1eddi gian t\u1eeb 0 gi\u1edd 00 ph\u00fat \u0111\u1ebfn 23 gi\u1edd 59 ph\u00fat c\u00f9ng ng\u00e0y.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>7. H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 7 \u0110i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 70 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung kho\u1ea3n 5, \u0111i\u1ec3m a kho\u1ea3n 6, kho\u1ea3n 9, \u0111i\u1ec3m c kho\u1ea3n 14 \u0110i\u1ec1u 10 v\u00e0 b\u1ed5 sung \u0111i\u1ec3m l v\u00e0o kho\u1ea3n 14, b\u1ed5 sung kho\u1ea3n 17 v\u00e0o \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123 v\u1edbi c\u00e1c n\u1ed9i dung \u0111\u00e1ng ch\u00fa \u00fd nh\u01b0:<\/span><\/p>\n<h3><b>7.1. H\u00f3a \u0111\u01a1n ph\u1ea3i ghi m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c b\u1ed5 sung t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh 123, theo \u0111\u00f3 tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi mua l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch th\u00ec t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 ng\u00e2n s\u00e1ch th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n ph\u1ea3i ghi m\u00e3 s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 v\u1edbi ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c c\u1ea5p.<\/span><\/p>\n<h3><b>7.2. \u0110\u01a1n v\u1ecb v\u1eadn t\u1ea3i tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 ph\u1ea3i s\u1ed1 ph\u1ea3i ghi m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi g\u1eedi h\u00e0ng<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 6 \u0110i\u1ec1u 10 \u0111\u01b0\u1ee3c b\u1ed5 sung quy \u0111\u1ecbnh:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh v\u1eadn t\u1ea3i cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i h\u00e0ng h\u00f3a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i th\u1ec3 hi\u1ec7n t\u00ean h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n, th\u00f4ng tin t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ho\u1eb7c s\u1ed1 \u0111\u1ecbnh danh ng\u01b0\u1eddi g\u1eedi h\u00e0ng.<\/span><\/p>\n<h3><b>7.3. B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u00f3a \u0111\u01a1n khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p khuy\u1ebfn m\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i; cho, bi\u1ebfu, t\u1eb7ng h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c l\u1eadp h\u00f3a \u0111\u01a1n t\u1ed5ng gi\u00e1 tr\u1ecb khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng k\u00e8m theo danh s\u00e1ch khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u01b0u gi\u1eef h\u1ed3 s\u01a1 c\u00f3 li\u00ean quan v\u1ec1 ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, cho, bi\u1ebfu, t\u1eb7ng v\u00e0 cung c\u1ea5p khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u v\u00e0 ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 t\u00ednh ch\u00ednh x\u00e1c n\u1ed9i dung th\u00f4ng tin giao d\u1ecbch v\u00e0 cung c\u1ea5p b\u1ea3ng t\u1ed5ng h\u1ee3p chi ti\u1ebft h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng y\u00eau c\u1ea7u l\u1ea5y h\u00f3a \u0111\u01a1n theo t\u1eebng giao d\u1ecbch th\u00ec ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h3><b>7.4. H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70 b\u1ed5 sung quy \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u1ec1 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u00e3 l\u1eadp c\u00f3 th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 tr\u00ean h\u00f3a \u0111\u01a1n kh\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u00ec th\u1eddi \u0111i\u1ec3m k\u00fd s\u1ed1 v\u00e0 th\u1eddi \u0111i\u1ec3m g\u1eedi c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c th\u1eddi \u0111i\u1ec3m chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y l\u00e0m vi\u1ec7c ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p g\u1eedi d\u1eef li\u1ec7u theo b\u1ea3ng t\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a.1 kho\u1ea3n 3 \u0110i\u1ec1u 22 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi b\u00e1n khai thu\u1ebf theo th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n; th\u1eddi \u0111i\u1ec3m khai thu\u1ebf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi mua l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u1eadn h\u00f3a \u0111\u01a1n \u0111\u1ea3m b\u1ea3o \u0111\u00fang, \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 h\u00ecnh th\u1ee9c v\u00e0 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/p>\n<h3><b>7.5. H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u1ea7n c\u00f3 th\u00f4ng tin ng\u01b0\u1eddi mua<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 70 b\u1ed5 sung \u0111i\u1ec3m l v\u00e0o kho\u1ea3n 14 \u0110i\u1ec1u 10 v\u1edbi quy \u0111\u1ecbnh: \u0110\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed ho\u1ea1t \u0111\u1ed9ng kinh doanh casino, tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i c\u00f3 t\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua, ch\u1eef k\u00fd s\u1ed1 c\u1ee7a ng\u01b0\u1eddi mua.<\/span><\/p>\n<h2><b>8. H\u01b0\u1edbng d\u1eabn m\u1edbi v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 123 \u0111\u01b0\u1ee3c b\u1ed5 sung c\u00e1c n\u1ed9i dung sau:<\/span><\/p>\n<h3><b>8.1. C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p 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 \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf l\u00e0: h\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\u1eb1ng 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, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0102n 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.<\/span><\/li>\n<\/ul>\n<h3><b>8.2. N\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 c\u00e1c n\u1ed9i dung sau \u0111\u00e2y:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf ng\u01b0\u1eddi b\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/span><\/li>\n<\/ul>\n<h2><b>9. B\u1ed5 sung th\u00eam tr\u01b0\u1eddng h\u1ee3p c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 123 \u0111\u01b0\u1ee3c b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0Th\u00eam tr\u01b0\u1eddng h\u1ee3p c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n nh\u01b0ng v\u1eabn c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a T\u00f2a \u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh trong th\u1eddi gian gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00eam tr\u01b0\u1eddng h\u1ee3p c\u1ea5p h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf theo t\u1eebng l\u1ea7n ph\u00e1t sinh l\u00e0 h\u00f3a \u0111\u01a1n gi\u00e1 tr\u1ecb gia t\u0103ng:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c thu\u1ed9c di\u1ec7n n\u1ed9p thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang l\u00e0m th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n nh\u01b0ng v\u1eabn c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh d\u01b0\u1edbi s\u1ef1 gi\u00e1m s\u00e1t c\u1ee7a T\u00f2a \u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c trong th\u1eddi gian gi\u1ea3i tr\u00ecnh ho\u1eb7c b\u1ed5 sung t\u00e0i li\u1ec7u quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">*C\u00f2n ti\u1ebfp, c\u00e1c \u0111i\u1ec3m m\u1edbi s\u1ebd \u0111\u01b0\u1ee3c ch\u00fang t\u00f4i li\u00ean t\u1ee5c c\u1eadp nh\u1eadt*<\/span><\/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\/tong-hop-diem-moi-cua-nghi-dinh-70-2025-nd-cp-ve-hoa-don-chung-tu\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-diem-moi-cua-nghi-dinh-70-2025-nd-cp-ve-hoa-don-chung-tu\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" 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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>B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/6\/2025. 1. B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed Kho\u1ea3n 1 \u0110i\u1ec1u 1&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[54,101],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/tong-hop-diem-moi-cua-nghi-dinh-70-2025-nd-cp-ve-hoa-don-chung-tu\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"T\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 70\/2025\/N\u0110-CP s\u1eeda \u0111\u1ed5i, b\u1ed5 sung Ngh\u1ecb \u0111\u1ecbnh 123\/2020\/N\u0110-CP v\u1ec1 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/6\/2025. 1. 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