{"id":663,"date":"2022-12-14T01:36:16","date_gmt":"2022-12-14T01:36:16","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=663"},"modified":"2025-08-12T13:16:17","modified_gmt":"2025-08-12T13:16:17","slug":"trien-khai-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien","status":"publish","type":"post","link":"https:\/\/www.binhthanhtax.gov.vn\/?p=663","title":{"rendered":"Tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n"},"content":{"rendered":"\n

K\u00ednh g\u1eedi: C\u00e1c T\u1ed5 ch\u1ee9c, Doanh nghi\u1ec7p, H\u1ed9, C\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM <\/strong><\/p>\n\n\n\n

C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh xin g\u1eedi l\u1eddi ch\u00e0o tr\u00e2n tr\u1ecdng v\u00e0 c\u1ea3m \u01a1n s\u1ef1 h\u1ee3p t\u00e1c, \u0111\u1ed3ng h\u00e0nh c\u1ee7a Qu\u00fd t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1 trong vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf, h\u00f3a \u0111\u01a1n th\u1eddi gian qua. <\/p>\n\n\n\n

Th\u1ef1c hi\u1ec7n quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019, Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 Th\u00f4ng t\u01b0 s\u1ed1 78\/2021\/TT-BTC, T\u1ed5ng c\u1ee5c Thu\u1ebf \u0111\u00e3 ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 4517\/TCT-DNNCN ng\u00e0y 05\/12\/2022 v\u1ec1 vi\u1ec7c tri\u1ec3n khai h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed (H\u0110\u0110T) kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n. \u0110\u1ec3 c\u00e1c t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1eafm b\u1eaft th\u00f4ng tin v\u1ec1 H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf (sau \u0111\u00e2y g\u1ecdi t\u1eaft l\u00e0 H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n), C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ph\u1ed5 bi\u1ebfn m\u1ed9t s\u1ed1 n\u1ed9i dung sau: <\/p>\n\n\n\n

1. <\/strong>\u0110\u1ed1i <\/strong>t\u01b0\u1ee3ng <\/strong>tri\u1ec3n <\/strong>khai<\/strong>: <\/p>\n\n\n\n

\u0110\u1ed1i t\u01b0\u1ee3ng tri\u1ec3n khai l\u00e0 c\u00e1c doanh nghi\u1ec7p, h\u1ed9, c\u00e1 nh\u00e2n kinh doanh n\u1ed9p thu\u1ebf theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai (g\u1ecdi chung l\u00e0 NNT) tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh c\u00f3 ho\u1ea1t \u0111\u1ed9ng cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 theo m\u00f4 h\u00ecnh kinh doanh tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn s\u1eed d\u1ee5ng H\u0110\u0110T c\u00f3 m\u00e3 c\u1ee7a c\u01a1 quan thu\u1ebf kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111\u1ebfn c\u01a1 quan thu\u1ebf. C\u1ee5 th\u1ec3 g\u1ed3m 4 nh\u00f3m: <\/p>\n\n\n\n

– Nh\u00f3m 1: Nh\u00f3m kinh doanh \u0103n u\u1ed1ng, nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n <\/p>\n\n\n\n

– Nh\u00f3m 2: Nh\u00f3m b\u00e1n l\u1ebb h\u00e0ng h\u00f3a (trung t\u00e2m th\u01b0\u01a1ng m\u1ea1i; si\u00eau th\u1ecb; b\u00e1n l\u1ebb h\u00e0ng ti\u00eau d\u00f9ng) <\/p>\n\n\n\n

– Nh\u00f3m 3: Nh\u00f3m b\u00e1n l\u1ebb thu\u1ed1c t\u00e2n d\u01b0\u1ee3c <\/p>\n\n\n\n

– Nh\u00f3m 4: Nh\u00f3m d\u1ecbch v\u1ee5 kh\u00e1c (d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, v\u00e9 c\u1ea7u \u0111\u01b0\u1eddng, v\u00e9 xe bu\u00fdt, v\u00e9 tham quan, du l\u1ecbch,…) <\/p>\n\n\n\n

Theo kho\u1ea3n 2 \u0110i\u1ec1u 90 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh: “Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n <\/em>c\u00f3 <\/em>s\u1eed <\/em>d\u1ee5ng m\u00e1y t\u00ednh <\/em>ti\u1ec1n th\u00ec ng\u01b0\u1eddi <\/em>b\u00e1n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n <\/em>t\u1eed \u0111\u01b0\u1ee3c <\/em>kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y <\/em>t\u00ednh ti\u1ec1n c\u00f3 k\u1ebft n\u1ed1i chuy\u1ec3n d\u1eef li\u1ec7u \u0111i\u1ec7n <\/em>t\u1eed v\u1edbi c\u01a1 quan thu<\/em>\u1ebf.” <\/p>\n\n\n\n

Do \u0111\u00f3, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ed9 kinh doanh h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ng\u01b0\u1eddi ti\u00eau d\u00f9ng d\u00e3 d\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 123\/2020\/N\u0110-CP v\u00e0 c\u00f3 s\u1eed d\u1ee5ng m\u00e1y t\u00ednh ti\u1ebfn th\u00ec ng\u01b0\u1eddi b\u00e1n \u0111\u0103ng k\u00fd s\u1eed d\u1ee5ng H\u0110\u0110T kh\u1edfi t\u1ea1o t\u1eeb m\u00e1y t\u00ednh ti\u1ec1n.<\/p>\n\n\n\n

Chi ti\u1ebft theo file \u0111\u00ednh k\u00e8m: C\u00f4ng v\u0103n s\u1ed1 15461\/CTTPHCM-TTHT ng\u00e0y 12\/12\/2022<\/a><\/em>, H\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng HDDT MTT<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u00ednh g\u1eedi: C\u00e1c T\u1ed5 ch\u1ee9c, Doanh nghi\u1ec7p, H\u1ed9, C\u00e1 nh\u00e2n kinh doanh tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM  C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh xin g\u1eedi […]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":666,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,12,1,10],"tags":[],"class_list":["post-663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-ve-thue","category-tin-tong-hop","category-tin-tuc","category-tin-tuyen-truyen"],"_links":{"self":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=663"}],"version-history":[{"count":4,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/663\/revisions"}],"predecessor-version":[{"id":709,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/663\/revisions\/709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/media\/666"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}