{"id":272,"date":"2019-12-26T01:27:18","date_gmt":"2019-12-26T01:27:18","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=272"},"modified":"2019-12-26T01:27:32","modified_gmt":"2019-12-26T01:27:32","slug":"diem-moi-thong-tu-68-2019-tt-btc-ve-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/diem-moi-thong-tu-68-2019-tt-btc-ve-hoa-don-dien-tu\/","title":{"rendered":"\u0110i\u1ec3m m\u1edbi Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 4178\/TCT-CS ng\u00e0y 15\/10\/2019 gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.<\/p>\n

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Theo \u0111\u00f3, \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00f4ng t\u00e1c tri\u1ec3n khai, tuy\u00ean truy\u1ec1n, T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ee7a Th\u00f4ng t\u01b0 68\/2019\/TT-BTC nh\u01b0 sau:<\/p>\n

– V\u1ec1 n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: B\u1ed5 sung th\u00eam ch\u1ec9 ti\u00eau M\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf; Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc v\u00e0 n\u1ed9i dung kh\u00e1c c\u00f3 li\u00ean quan (n\u1ebfu c\u00f3).<\/p>\n

– M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng nh\u1ea5t thi\u1ebft c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c n\u1ed9i dung tr\u00ean h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed nh\u01b0: H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed b\u00e1n x\u0103ng d\u1ea7u cho kh\u00e1ch h\u00e0ng l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng kinh doanh; H\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed l\u00e0 tem, v\u00e9, phi\u1ebfu;…<\/p>\n

– \u0110\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: S\u1eed d\u1ee5ng ng\u00f4n ng\u1eef \u0111\u1ecbnh d\u1ea1ng v\u0103n b\u1ea3n XML g\u1ed3m 02 th\u00e0nh ph\u1ea7n (th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u nghi\u1ec7p v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u ch\u1eef k\u00fd s\u1ed1 (\u0111\u1ed1i v\u1edbi h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf th\u00ec c\u00f3 th\u00eam th\u00e0nh ph\u1ea7n ch\u1ee9a d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf)<\/p>\n

– V\u1ec1 vi\u1ec7c \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed: C\u00e1c tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 12\u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP.<\/p>\n

– C\u00e1c tr\u01b0\u1eddng h\u1ee3p t\u1ee7i ro cao v\u1ec1 thu\u1ebf s\u1eeda d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

– S\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 theo t\u1eebng l\u1ea7n ph\u00e1t sinh.<\/p>\n

– V\u1ec1 vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t kh\u1ea9u h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5.<\/p>\n

– V\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3 v\u00e0 kh\u00f4ng c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf.<\/p>\n

– V\u1ec1 vi\u1ec7c x\u1eed l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3\/h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 c\u00f3 sai s\u00f3t.<\/p>\n

– Chuy\u1ec3n d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng c\u00f3 m\u00e3 \u0111\u1ebfn c\u01a1 quan thu\u1ebf.<\/p>\n

– V\u1ec1 x\u1eed l\u00fd s\u1ef1 c\u1ed1 khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed c\u00f3 m\u00e3.<\/p>\n

– X\u00e2y d\u1ef1ng, thu th\u1eadp, x\u1eed l\u00fd v\u00e0 qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng th\u00f4ng tin v\u1ec1 h\u00f3a \u0111\u01a1n.<\/p>\n

– V\u1ec1 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

– V\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

– V\u1ec1 x\u1eed l\u00fd chuy\u1ec3n ti\u1ebfp.<\/p>\n

K\u1ebf to\u00e1n ACP\u00a0th\u00f4ng b\u00e1o v\u00e0\u00a0 tuy\u00ean truy\u1ec1n, ph\u1ed5 bi\u1ebfn cho doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9 v\u00e0\u00a0 c\u00e1 nh\u00e2n kinh doanh tr\u00ean to\u00e0n qu\u1ed1c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.<\/p>\n

Xem chi ti\u1ebft n\u1ed9i dung t\u1ea1i Ph\u1ee5 l\u1ee5c \u0111\u00ednh k\u00e8m theo C\u00f4ng v\u0103n\u00a04178\/TCT-CS\u00a0ng\u00e0y 15\/10\/2019.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh C\u00f4ng v\u0103n 4178\/TCT-CS ng\u00e0y 15\/10\/2019 gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1 n\u1ed9i dung m\u1edbi t\u1ea1i Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed khi b\u00e1n h\u00e0ng h\u00f3a, cung \u1ee9ng d\u1ecbch v\u1ee5.   Theo \u0111\u00f3, \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00f4ng t\u00e1c tri\u1ec3n khai, tuy\u00ean truy\u1ec1n, T\u1ed5ng c\u1ee5c Thu\u1ebf gi\u1edbi thi\u1ec7u m\u1ed9t s\u1ed1…<\/p>\n","protected":false},"author":1,"featured_media":273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39,31],"tags":[],"_links":{"self":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/272"}],"collection":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/comments?post=272"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/272\/revisions"}],"predecessor-version":[{"id":274,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/272\/revisions\/274"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/273"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}