{"id":275,"date":"2019-12-26T01:28:16","date_gmt":"2019-12-26T01:28:16","guid":{"rendered":"http:\/\/ketoanacp.muathemewordpress.net\/?p=275"},"modified":"2019-12-26T01:28:25","modified_gmt":"2019-12-26T01:28:25","slug":"thong-tu-68-2019-tt-btc-huong-dan-ve-hoa-don-dien-tu","status":"publish","type":"post","link":"https:\/\/webmaibinh.com\/w\/ketoan22011\/thong-tu-68-2019-tt-btc-huong-dan-ve-hoa-don-dien-tu\/","title":{"rendered":"Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed"},"content":{"rendered":"

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 68\/2019\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP\u00a0v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/h3>\n

\"\"<\/p>\n

Theo \u0111\u00f3, h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, qu\u1ea3n l\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, x\u00e2y d\u1ef1ng qu\u1ea3n l\u00fd c\u01a1 s\u1edf d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u00e0 t\u1ed5 ch\u1ee9c cung c\u1ea5p d\u1ecbch v\u1ee5 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed.<\/p>\n

Trong \u0111\u00f3,\u00a0n\u1ed9i dung c\u1ee7a h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed<\/strong>, g\u1ed3m c\u00f3:<\/p>\n

– T\u00ean h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u h\u00f3a \u0111\u01a1n, k\u00fd hi\u1ec7u m\u1eabu s\u1ed1 h\u00f3a \u0111\u01a1n, s\u1ed1 h\u00f3a \u0111\u01a1n;<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi b\u00e1n;<\/p>\n

– T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi mua (n\u1ebfu ng\u01b0\u1eddi mua c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf);<\/p>\n

– T\u00ean, \u0111\u01a1n v\u1ecb t\u00ednh, s\u1ed1 l\u01b0\u1ee3ng, \u0111\u01a1n gi\u00e1 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; th\u00e0nh ti\u1ec1n ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, thu\u1ebf su\u1ea5t thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng theo t\u1eebng lo\u1ea1i thu\u1ebf su\u1ea5t, t\u1ed5ng c\u1ed9ng ti\u1ec1n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, t\u1ed5ng ti\u1ec1n thanh to\u00e1n \u0111\u00e3 c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng;<\/p>\n

– Ch\u1eef k\u00fd s\u1ed1, ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed c\u1ee7a ng\u01b0\u1eddi b\u00e1n v\u00e0 ng\u01b0\u1eddi mua;<\/p>\n

– Th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed;<\/p>\n

– 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 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP;<\/p>\n

– Ph\u00ed, l\u1ec7 ph\u00ed thu\u1ed9c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, khuy\u1ebfn m\u1ea1i (n\u1ebfu c\u00f3) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m d.3 kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC v\u00e0 c\u00e1c n\u1ed9i dung kh\u00e1c li\u00ean quan (n\u1ebfu c\u00f3).<\/p>\n

V\u1ec1 hi\u1ec7u l\u1ef1c thi h\u00e0nh:<\/strong>\u00a0Th\u00f4ng t\u01b0 68\/2019\/TT-BTC c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 14\/11\/2019.<\/p>\n

– T\u1eeb ng\u00e0y 14\/11\/2019 \u0111\u1ebfn ng\u00e0y 31\/10\/2020, c\u00e1c v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh sau \u0111\u00e2y v\u1eabn c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh:\u00a0Th\u00f4ng t\u01b0 32\/2011\/TT-BTC;\u00a0Th\u00f4ng t\u01b0 191\/2010\/TT-BTC;\u00a0Th\u00f4ng t\u01b0 39\/2014\/TT-BTC\u00a0(\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi\u00a0Th\u00f4ng t\u01b0 119\/2014\/TT-BTC,\u00a0Th\u00f4ng t\u01b0 26\/2015\/TT-BTC);\u00a0Quy\u1ebft \u0111\u1ecbnh 1209\/Q\u0110-BTC\u00a0ng\u00e0y 23\/6\/2015,\u00a0Quy\u1ebft \u0111\u1ecbnh 526\/Q\u0110-BTC\u00a0ng\u00e0y 16\/4\/2018;\u00a0Quy\u1ebft \u0111\u1ecbnh 2660\/Q\u0110-BTC\u00a0ng\u00e0y 14\/12\/2016;\u00a0Th\u00f4ng t\u01b0 37\/2017\/TT-BTC.<\/p>\n

– T\u1eeb ng\u00e0y 01\/11\/2020, c\u00e1c doanh nghi\u1ec7p, t\u1ed5 ch\u1ee9c kinh t\u1ebf, t\u1ed5 ch\u1ee9c kh\u00e1c, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u00e1p d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 68\/2019\/TT-BTC.<\/p>\n

– T\u1eeb ng\u00e0y 01\/11\/2020, c\u00e1c Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 68\/2019\/TT-BTC h\u1ebft hi\u1ec7u l\u1ef1c thi h\u00e0nh.<\/p>\n

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

B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh\u00a0Th\u00f4ng t\u01b0 68\/2019\/TT-BTC\u00a0h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Ngh\u1ecb \u0111\u1ecbnh 119\/2018\/N\u0110-CP\u00a0v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed. Theo \u0111\u00f3, h\u01b0\u1edbng d\u1eabn m\u1ed9t s\u1ed1 n\u1ed9i dung v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed bao g\u1ed3m: n\u1ed9i dung h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, th\u1eddi \u0111i\u1ec3m l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, \u0111\u1ecbnh d\u1ea1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed,…<\/p>\n","protected":false},"author":1,"featured_media":276,"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\/275"}],"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=275"}],"version-history":[{"count":1,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/275\/revisions"}],"predecessor-version":[{"id":277,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/posts\/275\/revisions\/277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media\/276"}],"wp:attachment":[{"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/media?parent=275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/categories?post=275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webmaibinh.com\/w\/ketoan22011\/wp-json\/wp\/v2\/tags?post=275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}