{"id":875,"date":"2023-05-09T08:49:30","date_gmt":"2023-05-09T08:49:30","guid":{"rendered":"https:\/\/www.binhthanhtax.gov.vn\/?p=875"},"modified":"2023-05-09T08:49:47","modified_gmt":"2023-05-09T08:49:47","slug":"thong-bao-ve-viec-canh-bao-tinh-trang-vi-pham-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:\/\/www.binhthanhtax.gov.vn\/?p=875","title":{"rendered":"Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u1ea3nh b\u00e1o t\u00ecnh tr\u1ea1ng vi ph\u1ea1m 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":"\n<p>Trong nh\u1eefng n\u0103m qua, th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n t\u1ed1t nh\u1ea5t cho ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt nh\u01b0 Lu\u1eadt Doanh nghi\u1ec7p quy \u0111\u1ecbnh th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd th\u00e0nh l\u1eadp doanh nghi\u1ec7p \u0111\u01a1n gi\u1ea3n, nhanh ch\u00f3ng, thu\u1eadn ti\u1ec7n; Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf quy \u0111\u1ecbnh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ef1 khai, t\u1ef1 n\u1ed9p v\u00e0 t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u00eam tr\u01b0\u1edbc ph\u00e1p lu\u1eadt\u2026. Tuy nhi\u00ean, m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng l\u1ee3i d\u1ee5ng s\u1ef1 th\u00f4ng tho\u00e1ng c\u1ee7a c\u01a1 ch\u1ebf, ch\u00ednh s\u00e1ch \u0111\u1ec3 mua b\u00e1n v\u00e0 s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p, c\u00f3 c\u00e1c h\u00e0nh vi gian l\u1eadn khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, chi\u1ebfm \u0111o\u1ea1t ti\u1ec1n thu\u1ebf c\u1ee7a ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc. <\/p>\n\n\n\n<p>Th\u1ef1c hi\u1ec7n Ch\u1ec9 th\u1ecb s\u1ed1 01\/CT-TCT ng\u00e0y 11\/04\/2023 c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf v\u1ec1 vi\u1ec7c t\u0103ng c\u01b0\u1eddng c\u00e1c bi\u1ec7n ph\u00e1p r\u00e0 so\u00e1t, ki\u1ec3m tra h\u00f3a \u0111\u01a1n nh\u1eb1m ng\u0103n ch\u1eb7n gian l\u1eadn trong vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n, \u0111\u1ec3 ti\u1ebfp t\u1ee5c n\u00e2ng cao hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh th\u00f4ng tin \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1 nh\u1eefng h\u00e0nh vi nghi\u00eam c\u1ea5m trong qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong l\u0129nh v\u1ef1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.<\/p>\n\n\n\n<p>Nh\u1eb1m t\u0103ng c\u01b0\u1eddng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf v\u00e0 gi\u00fap ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00e1nh b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh vi s\u1eed d\u1ee5ng kh\u00f4ng h\u1ee3p ph\u00e1p h\u00f3a \u0111\u01a1n, C\u1ee5c Thu\u1ebf TP. H\u1ed3 Ch\u00ed Minh h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf tr\u00ean \u0111\u1ecba b\u00e0n th\u00e0nh ph\u1ed1 nh\u01b0 sau:<\/p>\n\n\n\n<p>&#8211; 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\n\n\n<p>&#8211; 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\n\n\n<p>V\u1ec1 ph\u00eda c\u01a1 quan thu\u1ebf, \u0111\u1ec3 ph\u00f2ng ch\u1ed1ng gian l\u1eadn v\u00e0 ng\u0103n ch\u1eb7n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed kh\u00f4ng h\u1ee3p ph\u00e1p, c\u01a1 quan thu\u1ebf \u0111\u00e3 c\u00f3 nhi\u1ec1u gi\u1ea3i ph\u00e1p nh\u01b0: Tri\u1ec3n khai \u201cH\u1ec7 th\u1ed1ng ph\u00e2n t\u00edch c\u01a1 s\u1edf d\u1eef li\u1ec7u v\u00e0 qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed\u201d,&nbsp; v\u1edbi ch\u1ee9c n\u0103ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u (\u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed v\u1edbi t\u1edd khai thu\u1ebf, so s\u00e1nh \u0111\u00e1nh gi\u00e1 d\u1eef li\u1ec7u h\u00f3a \u0111\u01a1n mua v\u00e0o b\u00e1n ra), ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd r\u1ee7i ro v\u1ec1 h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed trong to\u00e0n ng\u00e0nh Thu\u1ebf, gi\u00fap c\u01a1 quan thu\u1ebf \u0111\u1ea9y m\u1ea1nh \u00e1p d\u1ee5ng ph\u00e2n t\u00edch d\u1eef li\u1ec7u l\u1edbn (big data) v\u00e0 tr\u00ed tu\u1ec7 nh\u00e2n t\u1ea1o (AI) \u0111\u1ec3 qu\u1ea3n l\u00fd thu\u1ebf, qu\u1ea3n l\u00fd h\u00f3a \u0111\u01a1n g\u00f3p ph\u1ea7n ki\u1ec3m so\u00e1t, ph\u00e1t hi\u1ec7n nhanh ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gian l\u1eadn v\u1ec1 h\u00f3a \u0111\u01a1n; T\u1eeb \u0111\u00f3, \u0111\u00e3 ph\u1ed1i h\u1ee3p hi\u1ec7u qu\u1ea3 v\u1edbi c\u00e1c c\u01a1 quan ch\u1ee9c n\u0103ng li\u00ean quan \u0111\u1ec3 x\u1eed l\u00fd nghi\u00eam c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n kh\u00f4ng h\u1ee3p ph\u00e1p nh\u1eb1m h\u1ee3p th\u1ee9c h\u00f3a chi ph\u00ed \u0111\u1ec3 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p, h\u1ee3p th\u1ee9c h\u00f3a cho h\u00e0ng h\u00f3a mua tr\u00f4i n\u1ed5i tr\u00ean th\u1ecb tr\u01b0\u1eddng\u2026 \u0111\u1ec3 tr\u1ed1n thu\u1ebf.<\/p>\n\n\n\n<p>Tri\u1ec3n khai h\u1ec7 th\u1ed1ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed&nbsp; tr\u00ean ph\u1ea1m vi to\u00e0n qu\u1ed1c&nbsp;nh\u01b0 m\u1ed9t cam k\u1ebft t\u00edch c\u1ef1c c\u1ee7a ng\u00e0nh thu\u1ebf \u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong h\u00e0nh tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, s\u1ed1 h\u00f3a c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd thu\u1ebf, g\u00f3p ph\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i nh\u1ea5t cho ng\u01b0\u1eddi n\u1ed9p thu\u1ebf th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh \u0111\u1ed1i v\u1edbi NSNN. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan thu\u1ebf c\u00e1c c\u1ea5p s\u1ebd t\u1eadp trung th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, ph\u00e2n t\u00edch \u0111\u1ec3 k\u1ecbp th\u1eddi ph\u00e1t hi\u1ec7n c\u00e1c d\u1ea5u hi\u1ec7u r\u1ee7i ro trong vi\u1ec7c s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, gi\u00fap ng\u0103n ng\u1eeba, x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p vi ph\u1ea1m ph\u00e1p lu\u1eadt v\u1ec1 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb n\u00f3i ri\u00eang v\u00e0 v\u1ec1 thu\u1ebf n\u00f3i chung, g\u00f3p ph\u1ea7n t\u0103ng c\u01b0\u1eddng hi\u1ec7u l\u1ef1c, hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd thu\u1ebf c\u0169ng nh\u01b0 t\u1ea1o s\u1ef1 minh b\u1ea1ch, b\u00ecnh \u0111\u1eb3ng, c\u1ea3i thi\u1ec7n m\u00f4i tr\u01b0\u1eddng \u0111\u1ea7u t\u01b0 kinh doanh.<\/p>\n\n\n\n<p>C\u1ee5c Thu\u1ebf Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh tr\u00e2n tr\u1ecdng th\u00f4ng b\u00e1o \u0111\u1ebfn ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u01b0\u1ee3c bi\u1ebft.\/.<\/p>\n\n\n\n<p><em>Chi ti\u1ebft \u0111\u00ednh k\u00e8m: <a href=\"https:\/\/www.binhthanhtax.gov.vn\/wp-content\/uploads\/2023\/05\/7592.2023.-canh-bao-HD.pdf\">C\u1ea3nh b\u00e1o t\u00ecnh tr\u1ea1ng vi ph\u1ea1m khi s\u1eed d\u1ee5ng h\u00f3a \u0111\u01a1n <\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Trong nh\u1eefng n\u0103m qua, th\u1ef1c hi\u1ec7n c\u1ea3i c\u00e1ch th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n t\u1ed1t nh\u1ea5t cho ng\u01b0\u1eddi d\u00e2n, doanh nghi\u1ec7p trong ho\u1ea1t <a class=\"mh-excerpt-more\" href=\"https:\/\/www.binhthanhtax.gov.vn\/?p=875\" title=\"Th\u00f4ng b\u00e1o v\u1ec1 vi\u1ec7c c\u1ea3nh b\u00e1o t\u00ecnh tr\u1ea1ng vi ph\u1ea1m 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\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":31337,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,12,1,10],"tags":[],"class_list":["post-875","post","type-post","status-publish","format-standard","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\/875","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\/31337"}],"replies":[{"embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=875"}],"version-history":[{"count":1,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/875\/revisions"}],"predecessor-version":[{"id":877,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=\/wp\/v2\/posts\/875\/revisions\/877"}],"wp:attachment":[{"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=875"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=875"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.binhthanhtax.gov.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}