{"id":75,"date":"2026-06-01T14:35:37","date_gmt":"2026-06-01T14:35:37","guid":{"rendered":"https:\/\/tb-logistics.stellarmedia.vn\/?p=75"},"modified":"2026-06-01T14:35:37","modified_gmt":"2026-06-01T14:35:37","slug":"cam-nang-huong-dan-cac-luu-y-khi-su-dung-hoa-don-theo-quy-dinh-tai-nghi-dinh-so-123-2020-nd-cp-va-thong-tu-so-78-2021-tt-btc","status":"publish","type":"post","link":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/2026\/06\/01\/cam-nang-huong-dan-cac-luu-y-khi-su-dung-hoa-don-theo-quy-dinh-tai-nghi-dinh-so-123-2020-nd-cp-va-thong-tu-so-78-2021-tt-btc\/","title":{"rendered":"C\u1ea9m nang | H\u01b0\u1edbng d\u1eabn c\u00e1c l\u01b0u \u00fd khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC"},"content":{"rendered":"
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Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n<\/div>\n<\/div>\n

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V\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf, c\u0103n c\u1ee9 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb:<\/p>\n

\u201c\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb<\/p>\n

1. Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi b\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ec3 giao cho ng\u01b0\u1eddi mua (bao g\u1ed3m c\u1ea3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t); xu\u1ea5t h\u00e0ng h\u00f3a d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c cho vay, cho m\u01b0\u1ee3n ho\u1eb7c ho\u00e0n tr\u1ea3 h\u00e0ng h\u00f3a) v\u00e0 ph\u1ea3i ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y, tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec ph\u1ea3i theo \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\u2026\u201d.<\/p>\n<\/div>\n<\/div>\n

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Th\u1eddi \u0111i\u1ec3m ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n<\/h4>\n<\/div>\n<\/div>\n
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C\u0103n c\u1ee9 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u1ec1 th\u1eddi \u0111i\u1ec3m xu\u1ea5t h\u00f3a \u0111\u01a1n nh\u01b0 sau:<\/p>\n

\u201c\u0110i\u1ec1u 9. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n<\/p>\n

1. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi b\u00e1n h\u00e0ng h\u00f3a (bao g\u1ed3m c\u1ea3 b\u00e1n t\u00e0i s\u1ea3n nh\u00e0 n\u01b0\u1edbc, t\u00e0i s\u1ea3n t\u1ecbch thu, sung qu\u1ef9 nh\u00e0 n\u01b0\u1edbc v\u00e0 b\u00e1n h\u00e0ng d\u1ef1 tr\u1eef qu\u1ed1c gia) l\u00e0 th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

2. Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 th\u1eddi \u0111i\u1ec3m ho\u00e0n th\u00e0nh vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 c\u00f3 thu ti\u1ec1n tr\u01b0\u1edbc ho\u1eb7c trong khi cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n (kh\u00f4ng bao g\u1ed3m tr\u01b0\u1eddng h\u1ee3p thu ti\u1ec1n \u0111\u1eb7t c\u1ecdc ho\u1eb7c t\u1ea1m \u1ee9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cung c\u1ea5p c\u00e1c d\u1ecbch v\u1ee5: K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n t\u00e0i ch\u00ednh, thu\u1ebf; th\u1ea9m \u0111\u1ecbnh gi\u00e1; kh\u1ea3o s\u00e1t, thi\u1ebft k\u1ebf k\u1ef9 thu\u1eadt; t\u01b0 v\u1ea5n gi\u00e1m s\u00e1t; l\u1eadp d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng).<\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p giao h\u00e0ng nhi\u1ec1u l\u1ea7n ho\u1eb7c b\u00e0n giao t\u1eebng h\u1ea1ng m\u1ee5c, c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5 th\u00ec m\u1ed7i l\u1ea7n giao h\u00e0ng ho\u1eb7c b\u00e0n giao \u0111\u1ec1u ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n cho kh\u1ed1i l\u01b0\u1ee3ng, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c giao t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

4. 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 nh\u01b0 sau:<\/p>\n

\u2026 c) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu, b\u00e0n giao c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n

d) \u0110\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng:<\/p>\n

d.1) Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: C\u00f3 th\u1ef1c hi\u1ec7n thu ti\u1ec1n theo ti\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n ho\u1eb7c ti\u1ebfn \u0111\u1ed9 thu ti\u1ec1n ghi trong h\u1ee3p \u0111\u1ed3ng th\u00ec th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n l\u00e0 ng\u00e0y thu ti\u1ec1n ho\u1eb7c theo th\u1ecfa thu\u1eadn thanh to\u00e1n trong h\u1ee3p \u0111\u1ed3ng.<\/p>\n

d.2) Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n s\u1eed d\u1ee5ng: Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y\u201d.<\/p>\n<\/div>\n<\/div>\n

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C\u00c1C H\u00c0NH VI VI PH\u1ea0M QUY \u0110\u1ecaNH V\u1ec0 L\u1eacP H\u00d3A \u0110\u01a0N TH\u01af\u1edcNG G\u1eb6P<\/h2>\n<\/div>\n<\/div>\n
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Vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 h\u00f3a \u0111\u01a1n l\u00e0 h\u00e0nh vi c\u00f3 l\u1ed7i do t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n vi ph\u1ea1m quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed9i ph\u1ea1m v\u00e0 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ph\u1ea3i b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n

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  • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng \u0111\u00fang th\u1eddi \u0111i\u1ec3m theo quy \u0111\u1ecbnh.<\/li>\n
  • L\u1eadp h\u00f3a \u0111\u01a1n kh\u00f4ng theo th\u1ee9 t\u1ef1 t\u1eeb s\u1ed1 nh\u1ecf \u0111\u1ebfn s\u1ed1 l\u1edbn theo quy \u0111\u1ecbnh.<\/li>\n
  • Kh\u00f4ng l\u1eadp h\u00f3a \u0111\u01a1n \u0111\u1ed1i v\u1edbi c\u00e1c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, h\u00e0ng m\u1eabu; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 d\u00f9ng \u0111\u1ec3 cho, bi\u1ebfu, t\u1eb7ng, trao \u0111\u1ed5i, tr\u1ea3 thay l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1eeb h\u00e0ng h\u00f3a lu\u00e2n chuy\u1ec3n n\u1ed9i b\u1ed9, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t.<\/li>\n
  • L\u1eadp sai lo\u1ea1i h\u00f3a \u0111\u01a1n theo quy \u0111\u1ecbnh \u0111\u00e3 giao cho ng\u01b0\u1eddi mua ho\u1eb7c \u0111\u00e3 k\u00ea khai thu\u1ebf.<\/li>\n
  • L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan thu\u1ebf ho\u1eb7c tr\u01b0\u1edbc ng\u00e0y c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 ho\u1eb7c kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/li>\n
  • L\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 trong th\u1eddi gian t\u1ea1m ng\u1eebng ho\u1ea1t \u0111\u1ed9ng kinh doanh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p l\u1eadp h\u00f3a \u0111\u01a1n giao cho kh\u00e1ch h\u00e0ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd tr\u01b0\u1edbc ng\u00e0y th\u00f4ng b\u00e1o t\u1ea1m ng\u1eebng kinh doanh.<\/li>\n
  • L\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n kh\u00f4ng c\u00f3 k\u1ebft n\u1ed1i, chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed v\u1edbi c\u01a1 quan thu\u1ebf.<\/li>\n
  • C\u00e1c h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec1n d\u1eed li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/li>\n
  • Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ebfn c\u01a1 quan thu\u1ebf qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh.<\/li>\n
  • Chuy\u1ec3n b\u00e0ng t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp trong k\u1ef3.<\/li>\n
  • Kh\u00f4ng chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eeb cho c\u01a1 quan thu\u1ebf theo th\u1eddi h\u1ea1n quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n
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    C\u00c1C R\u1ee6I RO C\u1ea6N L\u01afU \u00dd \u0110\u1ed0I V\u1edaI DOANH NGHI\u1ec6P KHI S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N<\/h2>\n<\/div>\n<\/div>\n
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    H\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \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 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP.<\/p>\n<\/div>\n<\/div>\n

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    C\u00e1c h\u00e0nh vi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p c\u1ea7n l\u01b0u \u00fd:<\/h4>\n<\/div>\n<\/div>\n
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    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb gi\u1ea3;<\/li>\n
    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb ch\u01b0a c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, h\u1ebft gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng;<\/li>\n
    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n b\u1ecb ng\u1eebng s\u1eed d\u1ee5ng trong th\u1eddi gian b\u1ecb c\u01b0\u1ee1ng ch\u1ebf b\u1eb1ng bi\u1ec7n ph\u00e1p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng theo th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n
    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng v\u1edbi c\u01a1 quan thu\u1ebf;<\/li>\n
    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eeb ch\u01b0a c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf;<\/li>\n
    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n t\u1eeb ng\u00e0y c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh b\u00ean b\u00e1n kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n;<\/li>\n
    • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 ng\u00e0y l\u1eadp tr\u00ean h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc ng\u00e0y x\u00e1c \u0111\u1ecbnh b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c ch\u01b0a c\u00f3 th\u00f4ng b\u00e1o c\u1ee7a c\u01a1 quan thu\u1ebf v\u1ec1 vi\u1ec7c b\u00ean l\u1eadp h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ho\u1ea1t \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ch\u1ec9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n nh\u01b0ng c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 c\u00f3 k\u1ebft lu\u1eadn \u0111\u00f3 l\u00e0 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p ph\u00e1p.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n
      \n
      \n

      C\u00e1c h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ea7n tr\u00e1nh<\/h4>\n<\/div>\n<\/div>\n
      \n
      \n
        \n
      • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u00f4ng ghi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh; h\u00f3a \u0111\u01a1n t\u1ea9y x\u00f3a, s\u1eeda ch\u1eefa kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh;<\/li>\n
      • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb kh\u1ed1ng (h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb \u0111\u00e3 ghi c\u00e1c chi ti\u00eau, n\u1ed9i dung nghi\u1ec7p v\u1ee5 kinh t\u1ebf nh\u01b0ng vi\u1ec7c mua b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00f4ng c\u00f3 th\u1eadt m\u1ed9t ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9); h\u00f3a \u0111\u01a1n ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf ph\u00e1t sinh ho\u1eb7c l\u1eadp h\u00f3a \u0111\u01a1n kh\u1ed1ng, l\u1eadp h\u00f3a \u0111\u01a1n gi\u1ea3;<\/li>\n
      • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch v\u1ec1 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c sai l\u1ec7ch c\u00e1c ti\u00eau th\u1ee9c b\u1eaft bu\u1ed9c gi\u1eefa c\u00e1c li\u00ean c\u1ee7a h\u00f3a \u0111\u01a1n;<\/li>\n
      • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u1ec3 quay v\u00f2ng khi v\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a trong kh\u00e2u l\u01b0u th\u00f4ng ho\u1eb7c d\u00f9ng h\u00f3a \u0111\u01a1n c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 n\u00e0y \u0111\u1ec3 ch\u1ee9ng minh cho h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c;<\/li>\n
      • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c (tr\u1eeb h\u00f3a \u0111\u01a1n c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u1ee7y nhi\u1ec7m l\u1eadp h\u00f3a \u0111\u01a1n) \u0111\u1ec3 h\u1ee3p th\u1ee9c h\u00f3a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o ho\u1eb7c h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u00e1n ra;<\/li>\n
      • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb m\u00e0 c\u01a1 quan thu\u1ebf ho\u1eb7c c\u01a1 quan c\u00f4ng an ho\u1eb7c c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng kh\u00e1c \u0111\u00e3 k\u1ebft lu\u1eadn l\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ecdp ph\u00e1p h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n
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        HI\u1ec2U V\u1ec0 TR\u00c1CH NHI\u1ec6M C\u1ee6A NG\u01af\u1edcI B\u00c1N, NG\u01af\u1edcI MUA KHI TH\u1ef0C HI\u1ec6N GIAO D\u1ecaCH MUA B\u00c1N H\u00c0NG H\u00d3A, D\u1ecaCH V\u1ee4<\/h2>\n<\/div>\n<\/div>\n
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        \n
        <\/div>\n<\/div>\n<\/div>\n
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        Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed:<\/h4>\n<\/div>\n<\/div>\n
        \n
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        Khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, ng\u01b0\u1eddi b\u00e1n c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

          \n
        • Qu\u1ea3n l\u00fd t\u00ean v\u00e0 m\u1eadt kh\u1ea9u c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf c\u1ea5p.<\/li>\n
        • T\u1ea1o l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1ec1 b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ec3 g\u1eedi \u0111\u1ebfn c\u01a1 quan thu\u1ebf c\u1ea5p m\u00e3 v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u01b0\u1edbc ph\u00e1p lu\u1eadt v\u1ec1 t\u00ednh h\u1ee3p ph\u00e1p, ch\u00ednh x\u00e1c c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n
        • G\u1eedi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ebfn ng\u01b0\u1eddi mua ngay sau khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf (ho\u1eb7c chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u00e3 l\u1eadp \u0111\u1ebfn c\u01a1 quan thu\u1ebf qua c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf).<\/li>\n
        • L\u01b0u tr\u1eef v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh to\u00e0n v\u1eb9n c\u1ee7a to\u00e0n b\u1ed9 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed; th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o \u0111\u1ea3m an to\u00e0n, an ninh h\u1ec7 th\u1ed1ng d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed.<\/li>\n
        • Ch\u1ea5p h\u00e0nh s\u1ef1 thanh tra, ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu c\u1ee7a c\u01a1 quan thu\u1ebf v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n
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          \n

          Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/h4>\n<\/div>\n<\/div>\n
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          \n

          \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mua, khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 tr\u00e1ch nhi\u1ec7m:<\/p>\n

            \n
          • Y\u00eau c\u1ea7u ng\u01b0\u1eddi b\u00e1n l\u1eadp v\u00e0 giao h\u00f3a \u0111\u01a1n khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/li>\n
          • Cung c\u1ea5p ch\u00ednh x\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft \u0111\u1ec3 ng\u01b0\u1eddi b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n.<\/li>\n
          • K\u00fd c\u00e1c li\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 ghi \u0111\u1ea7y \u0111\u1ee7 n\u1ed9i dung trong tr\u01b0\u1eddng h\u01a1p c\u00e1c b\u00ean c\u00f3 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi mua k\u00fd tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n
          • S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111\u00fang m\u1ee5c \u0111\u00edch.<\/li>\n
          • Cung c\u1ea5p th\u00f4ng tin tr\u00ean h\u00f3a \u0111\u01a1n cho c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n khi \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u, tr\u01b0\u1eddng h\u1ecdp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n do c\u01a1 quan thu\u1ebf \u0111\u1eb7t in th\u00ec ph\u1ea3i cung c\u1ea5p h\u00f3a \u0111\u01a1n b\u1ea3n g\u1ed1c, tr\u01b0\u1eddng h\u1ecdp s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u00ec th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c tra c\u1ee9u, cung c\u1ea5p, s\u1eed d\u1ee5ng th\u00f4ng tin h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n
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            BI\u1ec6N PH\u00c1P GI\u1ea2M THI\u1ec2U R\u1ee6I RO TRONG C\u00d4NG T\u00c1C QU\u1ea2N L\u00dd V\u00c0 S\u1eec D\u1ee4NG H\u00d3A \u0110\u01a0N<\/h2>\n<\/div>\n<\/div>\n
            \n
            \n

            \u201c Khi mua h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp ho\u1eb7c tr\u1ef1c tuy\u1ebfn, ch\u1ec9 nh\u1eadn h\u00e0ng v\u00e0 k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o t\u00ednh chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c l\u1eadp b\u1edfi ng\u01b0\u1eddi b\u00e1n (c\u00f3 h\u00e0ng h\u00f3a th\u1eadt) \u0111\u00e3 \u0111\u0103ng t\u1ea3i \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin (tr\u1ee5 s\u1edf, m\u00e3 s\u1ed1 thu\u1ebf), ph\u00f9 h\u1ee3p v\u1edbi th\u00f4ng tin tr\u00ean \u0111\u01a1n \u0111\u1eb7t h\u00e0ng.<\/p>\n

            Th\u01b0\u1eddng xuy\u00ean truy c\u1eadp v\u00e0o H\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed tr\u00ean c\u1ed5ng th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a c\u01a1 quan thu\u1ebf (hoadondientu.gdt.gov.vn) v\u00e0 App mobile \u201cTra c\u1ee9u h\u00f3a \u0111\u01a1n\u201d c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u1ec3 tra c\u1ee9u, \u0111\u1ed1i so\u00e1t h\u00f3a \u0111\u01a1n h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 mua v\u00e0o, b\u00e1n ra \u0111\u1ec3 ki\u1ec3m tra t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n c\u00e1c h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

            Khi n\u00e0o ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n V\u1ec1 xu\u1ea5t h\u00f3a \u0111\u01a1n v\u00e0 thu\u1ebf, c\u0103n c\u1ee9 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0123\/2020\/N\u0110-CP\u00a0ng\u00e0y 19\/10\/2020 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb: \u201c\u0110i\u1ec1u 4. Nguy\u00ean t\u1eafc l\u1eadp, qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb 1. Khi b\u00e1n h\u00e0ng h\u00f3a,<\/p>\n","protected":false},"author":1,"featured_media":76,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-75","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/posts\/75","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/comments?post=75"}],"version-history":[{"count":1,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/posts\/75\/revisions"}],"predecessor-version":[{"id":77,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/posts\/75\/revisions\/77"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/media\/76"}],"wp:attachment":[{"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/media?parent=75"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/categories?post=75"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tb-logistics.stellarmedia.vn\/index.php\/wp-json\/wp\/v2\/tags?post=75"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}