3.1 Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP (quy \u0111\u1ecbnh m\u1edbi):<\/span><\/em><\/h3>\nC\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf ch\u01b0a \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 sang k\u1ef3 ti\u1ebfp theo \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt \u0110\u1ea7u t\u01b0 l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo m\u1ed9t trong c\u00e1c h\u00ecnh th\u1ee9c: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn ho\u1eb7c ch\u01b0a \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i c\u00f3 x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn d\u01b0\u1edbi h\u00ecnh th\u1ee9c v\u0103n b\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 (tr\u1eeb c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh).<\/span><\/p>\n– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng l\u00e0 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c gi\u1ea5y kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n: Gi\u1ea5y ph\u00e9p ho\u1eb7c gi\u1ea5y ch\u1ee9ng nh\u1eadn ho\u1eb7c v\u0103n b\u1ea3n x\u00e1c nh\u1eadn, ch\u1ea5p thu\u1eadn; ho\u1eb7c trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 th\u00ec th\u1eddi \u0111i\u1ec3m kh\u00f4ng ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 s\u1edf kinh doanh b\u1ecb thu h\u1ed3i m\u1ed9t trong c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd n\u00eau tr\u00ean ho\u1eb7c t\u1eeb th\u1eddi \u0111i\u1ec3m c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n ki\u1ec3m tra, ph\u00e1t hi\u1ec7n c\u01a1 s\u1edf kinh doanh kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n v\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n.<\/span><\/p>\n– D\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 khai th\u00e1c t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n \u0111\u01b0\u1ee3c c\u1ea5p ph\u00e9p t\u1eeb ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016 ho\u1eb7c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a m\u00e0 t\u1ed5ng tr\u1ecb gi\u00e1 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n c\u1ed9ng v\u1edbi chi ph\u00ed n\u0103ng l\u01b0\u1ee3ng chi\u1ebfm t\u1eeb 51% gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m tr\u1edf l\u00ean theo d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, tr\u1eeb d\u1ef1 \u00e1n t\u00ecm ki\u1ebfm th\u0103m d\u00f2 v\u00e0 ph\u00e1t tri\u1ec3n m\u1ecf d\u1ea7u kh\u00ed quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n n\u00e0y.<\/span><\/p>\nQuy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf GTGT m\u00e0 \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT ch\u01b0a kh\u1ea5u tr\u1eeb h\u1ebft sang k\u1ef3 ti\u1ebfp theo t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt tr\u01b0\u1edbc. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP \u0111\u00e3 l\u00e0m r\u00f5 h\u01a1n tr\u01b0\u1eddng h\u1ee3p ho\u00e0n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n nh\u01b0ng ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh ho\u1eb7c kh\u00f4ng c\u1ea7n \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u1ea5y ph\u00e9p kinh doanh kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/p>\nNgh\u1ecb \u0111\u1ecbnh 49\/2022\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 12\/9\/2022, tuy nhi\u00ean quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y ng\u00e0y 01 th\u00e1ng 7 n\u0103m 2016. Theo \u0111\u00f3, c\u01a1 s\u1edf kinh doanh thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p <\/span>ch\u01b0a ph\u1ea3i \u0111\u1ec1 ngh\u1ecb c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn ho\u1eb7c kh\u00f4ng ph\u1ea3i c\u00f3 gi\u1ea5y ph\u00e9p\/gi\u1ea5y ch\u1ee9ng nh\u1eadn\/v\u0103n b\u1ea3n x\u00e1c nh\u1eadn<\/span><\/i> \u0111\u00e3 b\u1ecb thu h\u1ed3i s\u1ed1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh c\u0169 n\u1ebfu c\u00f3 ph\u00e1t sinh v\u00e0 \u0111\u00e3 n\u1ed9p ti\u1ec1n ch\u1eadm n\u1ed9p, ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 thu\u1ebf th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 kho\u1ea3n n\u1ed9p th\u1eeba. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u1ec1 ngh\u1ecb ho\u00e0n n\u1ed9p th\u1eeba c\u00e1c kho\u1ea3n n\u00e0y theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/span><\/p>\nNh\u01b0 v\u1eady, b\u00e0i vi\u1ebft \u0111\u00e3 tr\u00ecnh b\u00e0y c\u01a1 b\u1ea3n s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 quy \u0111\u1ecbnh ho\u00e0n thu\u1ebf GTGT t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2022\/N\u0110-CP so v\u1edbi quy \u0111\u1ecbnh c\u0169. Hy v\u1ecdng b\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap c\u00e1c b\u1ea1n hi\u1ec3u h\u01a1n v\u1ec1 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang ch\u00ednh s\u00e1ch khi l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n thu\u1ebf GTGT t\u1eeb d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0. <\/span>Ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n online MISA AMIS<\/span><\/a><\/span><\/span> mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh k\u1ebf to\u00e1n t\u1ed5ng th\u1ec3 v\u1eeba \u0111\u01a1n gi\u1ea3n, th\u00f4ng minh v\u1eeba an to\u00e0n ch\u00ednh x\u00e1c. Ph\u1ea7n m\u1ec1m cho ph\u00e9p k\u1ebf to\u00e1n doanh nghi\u1ec7p:<\/span><\/span><\/p>\n\n- H\u1ec7 sinh th\u00e1i k\u1ebft n\u1ed1i: ng\u00e2n h\u00e0ng \u0111i\u1ec7n t\u1eed; C\u01a1 quan Thu\u1ebf; h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb b\u00e1n h\u00e0ng, nh\u00e2n s\u1ef1: gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng trong c\u00e1c ngh\u0129a v\u1ee5 thu\u1ebf, ho\u1ea1t \u0111\u1ed9ng tr\u01a1n tru, v\u1eadn h\u00e0nh nhanh ch\u00f3ng<\/span><\/li>\n
- \u0110\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n: \u0110\u1ea7y \u0111\u1ee7 20 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n theo TT133 & TT200, t\u1eeb Qu\u1ef9, Ng\u00e2n h\u00e0ng, Mua h\u00e0ng, B\u00e1n h\u00e0ng, Kho, H\u00f3a \u0111\u01a1n, Thu\u1ebf, Gi\u00e1 th\u00e0nh,\u2026<\/span><\/li>\n
- T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u: T\u1ef1 \u0111\u1ed9ng nh\u1eadp li\u1ec7u t\u1eeb h\u00f3a \u0111\u01a1n \u0111i\u1ec7n t\u1eed, nh\u1eadp kh\u1ea9u d\u1eef li\u1ec7u t\u1eeb Excel gi\u00fap r\u00fat ng\u1eafn th\u1eddi gian nh\u1eadp ch\u1ee9ng t\u1eeb, tr\u00e1nh sai s\u00f3t.<\/span><\/li>\n
- L\u00e0m vi\u1ec7c m\u1ecdi l\u00fac m\u1ecdi n\u01a1i qua internet: gi\u00fap k\u1ebf to\u00e1n vi\u00ean n\u00f3i ri\u00eang v\u00e0 ban l\u00e3nh \u0111\u1ea1o doanh nghi\u1ec7p n\u00f3i chung c\u00f3 th\u1ec3 k\u1ecbp th\u1eddi \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n
Xem th\u00eam Hoa\u0300n thu\u00ea\u0301 GTGT b\u0103\u0300ng ti\u00ea\u0300n g\u01b0\u0309i ng\u00e2n ha\u0300ng ta\u0323i \u0111\u00e2y: