11 hoa-don-chung-tu

8/9/2019 11 hoa-don-chung-tu

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Ngi trnh by: Nguyn Th CcCh tch Hi T vn thu Vit Nam

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HO N, CHNG T


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HO N, CHNG T I.Nhng quy nh v in, pht hnh, s

dng, qun l ho n II. X l vi phm v ho n


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I.Nhng quy nh v in, pht

hnh, s dng, qun l ho n 1. Mt s vn chung . 2Qun l in ho n 3. Qun l pht hnh ho n 4. Qun l s dng ho n

5. Qun l ho n


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1. Mt s vn chung

- Khi nim c bn Ho n l chng t c in sn thnh mu, in t my

tnh tin, in thnh v c mnh gi theo quy nh ca Nhnc, xc nhn khi lng, gi tr ca hng ho, dch v

mua, bn, trao i, quyn li v ngha v ca cc bntham gia giao dch mua, bn, trao i hng ho, dch v.

Ho n t in l ho n do t chc, c nhn c phpin hoc t in theo mu quy nh.

Pht hnh ho n l vic t chc, c nhn a ho n c in ra s dng.

Lp ho n l vic dng phng tin cn thit ghiy thng tin theo cc ch tiu trn ho n.

-


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1.Mt s vn chung

i tng, phm vi p dng

Quy nh v in, pht hnh, s dng, qun l ho n

l cc t chc, c nhn theo quy nh ca php lutc quyn v ngha v trong vic in, pht hnh, sdng, qun l ho n. C th:

- T chc, c nhn bn, trao i hng ho, dch v. - T chc, c nhn mua, trao i hng ho, dch v. - T chc, c nhn t in, nhn in ho n. - T chc, c nhn thu mua, bn hng ho nng,

lm, thu sn cha qua ch bin. ..


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1. Mt s vn chung

. Loi, hnh thc v ni dung ca ho n Loi ho n : Ho n bao gm cc loi

sau:

- Ha n Gi tr gia tng. - Ha n bn hng thng thng. - Ho n cho thu ti chnh. - Ho n bn l (s dng cho my tnh tin). - Cc loi ho n khc, tem, v, th in sn mnh

gi v cc loi: Phiu xut kho kim vn chuynni b, Phiu xut kho hng gi bn i l, Phiuthu tin dch v hng khng, vn n vn chuynhng ho


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1. Mt s vn chung

Hnh thc ho n - Cc loi ho n c in thnh mu: Ho n do Tng cc Thu in, pht hnh bn cho cc

t chc, c nhn SX, KD s dng, ho n do t chc, c

nhn t in theo quy nh. - Cc loi tem, v, th in sn mnh gi do t chc, c

nhn t in ph hp vi hot ng SXKD.- Ni dung ca ha n- H, tn; a ch; m s thu, ti khon thanh ton (nu c)

ca ngi mua v ngi bn; tn hng ho dch v, n v

tnh, s lng, n gi, tin hng; thu sut, tin thuGTGT (nu c); tng s tin thanh ton; ch k ngi bn,ngi mua hng.

-


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2. Qun l in ho n

Trch nhim ca t chc, c nhn in ho n Tng cc Thu chu trch nhim in, pht hnh H. Hoc c th y quyn cho

Cc Thu in mt s loi ha n c th. T chc, c nhn u c quyn c t in ho n s dng theo vn bn chp

thun ca c quan thu - Cc loi ho n c in, pht hnh nh sau + Ha n Gi tr gia tng; Ha n bn hng thng thng. + Phiu xut kho kim vn chuyn ni b; Phiu xut kho hng gi

bn i l.; Ho n cho thu ti chnh. + Ho n bn l s dng cho my tnh tin. - Ho n in, pht hnh phi c y k hiu theo h thng 20 ch

ci ting Vit in hoa: (A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U,V, X, Y), k hiu gm 2 ch ci v nm in ho n. Ho n do B Tichnh pht hnh, k hiu ho n c thm ch N hoc B sau nmin ho n. Ho n t in c in thm ch T sau nm in ho n.


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2. Qun l in ho n

Trch nhim ca t chc, c nhn t in ho n T chc, c nhn khi t in phi cn c mu ho n

c ngi c thm quyn ph duyt k, ghi r h, tntrn mu ho n t in. Mu ho n t in phi lu

gi theo quy nh T chc, c nhn t in ha n v c la chn nh in

ph hp, thun tin theo danh sch cc nh in ngk vi c quan thu

Trch nhim ca t chc, c nhn nhn in hon

Chu trch nhim trc php lut v vic in ho n. Lp v gi bo co cho c quan Thu v s lng ho

n in ca tng t chc, c nhn t in.


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3. Qun l pht hnh ho n

Ho n do Tng cc Thu in,pht hnh

Quy nh chung Th tc mua ho n do Tng cc Thu pht

hnh Mua ho n ln u Mua ho n ln tip nh ch s dng ho n


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3. Qun l pht hnh ho n . Ho n do t chc, c nhn

t inTh tc ng k mu ho n t in ng k lu hnh mu ho n t

inThng bo pht hnh ho n t in


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4. Qun l s dng ho

n ho n GTGT ho n bn hng thng thng T chc, c nhn bn, trao i hng ho, dch v

- T chc, c nhn khi bn, trao i hng ho, dch v phi lp hon v giao cho khch hng theo ng quy nh. - Khi lp ho n phi phn nh y cc ni dung, ch tiu in sn

trn mu ho n, gch cho phn b trng - Ha n c dng khu tr thu GTGT, hon thu GTGT, tnh

chi ph hp l khi tnh thu, thanh ton tin phi m bo cc quynh c th nh sau:

+ Ha n phi l bn gc, lin 2 (lin giao khch hng). + Ha n phi ghi y cc ch tiu, ni dung theo quy nh v

phi nguyn vn. + S liu, ch vit, nh my hoc in trn ha n phi r rng,

y , chnh xc theo ng quy nh, khng b ty xa, sa cha.


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4. Qun l s dng ho

n T chc, c nhn mua hng ho, dch v -C quyn v trch nhim yu cu ngi bn

hng lp, giao lin 2 ho n s dngtheo nhu cu thc t ca ngi mua hng. -Mua hng qua in thoi, FAX th c th

thiu ch k trc tip ca ngi mua hng

nhng phi ghi r l hng mua qua inthoi, FAX ...


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. u n s ng on

. Lu Mt s trng hp s dng v ghi ho n gi tr gia tng

C s sn xut, kinh doanh thuc i tng np thu theo PPKT thu bnHHDV thuc i tng khng chu thu GTGT; bn cho i tng cmin thu GTGT; bn vng, bc, qu, ngoi t phi s dng ho nGTGT. Trn ho n GTGT ch ghi dng gi bn l gi khng c thu

GTGT, dng thu sut, s thu GTGT khng ghi v gch b. S dng ho n, chng t i vi hng ho, dch v khuyn mi, qung co i vi hng ho, dch v dng khuyn mi, qung co, hng mu

phc v cho sn xut, kinh doanh hng ho, dch v (sn phm, hngho, dch v dng khuyn mi, qung co, hng mu theo quy nhca php lut thng mi v hot ng xc tin thng mi) th phi lpho n GTGT, trn ho n ghi tn v s lng hng ho, ghi r l hngkhuyn mi, qung co, hng mu khng thu tin; dng thu sut, thu

GTGT khng ghi, gch cho.


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. u n s ng on

+ i vi hng ho, dch v dng

cho, biu, tng, trao i,tr thay lngcho ngi lao ng v tiu dng ni b: Phi lp ho n GTGT (hoc ho n bn

hng), trn ho n ghi y cc ch tiu

v tnh thu GTGT nh ho n xut bnhng ho, dch v cho khch hng.


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. u n s ng on

iu chuyn hng ho cho cc c s hch ton ph thuc - Cc c s sn xut, kinh doanh xut iu chuyn hng ho

cho cc c s hch ton ph thuc nh cc chi nhnh, cahng khc a phng (tnh, thnh ph trc thuc Trungng) bn hoc xut iu chuyn gia cc chi nhnh, nv ph thuc vi nhau; xut hng ho cho c s nhn lm il bn ng gi, hng hoa hng, cn c vo phng thc tchc kinh doanh v hch ton k ton, c s c th la chnmt trong hai cch s dng ho n, chng t nh sau:

+ S dng ho n GTGT lm cn c thanh ton v k khainp thu GTGT tng n v v tng khu c lp vi nhau;

+ S dng Phiu xut kho kim vn chuyn ni b km theoLnh iu ng ni b; S dng Phiu xut kho hng gi bni l theo quy nh i vi hng ho xut cho c s lm i lkm theo Lnh iu ng ni b.


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. u n s ng on

Hng ho, dch v c gim gi Hng ho, dch v c gim gi th trn ha n

ghi gi bn gim, thu GTGT, tng gi thanh

ton c thu GTGT. Nu vic gim gi p dng cn c vo s

lng, doanh s hng ho, dch v thc t muat mc nht nh th s tin gim gi ca hngho bn c tnh iu chnh trn ho nbn hng ho, dch v ca ln mua cui cnghoc k tip sau. Trn ho n phi ghi r sha n c gim gi v s tin c gimgi.


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. u n s ng on

iu chnh H trong mt s trng hp C s kinh doanh mua hng ho, ngi bn

xut ho n, ngi mua nhn hng, nhng sau

ngi mua pht hin hng ho khng ng quycch, cht lng phi tr li ton b hay mt phnhng ho, khi xut hng tr li cho ngi bn, cs phi lp ho n, trn ho n ghi r hng hotr li ngi bn do khng ng quy cch, cht

lng, tin thu GTGT. Ho n ny l cn c bn bn iu chnh doanh s bn, s thu GTGTu ra; bn mua iu chnh doanh s mua, s thuGTGT u vo.


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. u n s ng on

- C s kinh doanh xut bn, cung ng hng ho,dch v v lp ho n do hng ho, dch v khng mbo cht lng, quy cch, kiu dng hoc ghi sai thusut phi iu chnh (tng, gim) gi bn, iu chnh

thu sut thu GTGT th bn bn v bn mua phi lpbin bn hoc c tho thun bng vn bn ghi r slng, quy cch hng ho, mc gi tng (gim) theoho n bn hng (s k hiu, ngy, thng ca ho n,thi gian), l do tng (gim) gi, l do iu chnh thusut ng thi bn bn lp ho n iu chnh mc gic iu chnh. Ho n ghi r iu chnh (tng, gim)

gi bn, (khng c ghi s m (-)), thu GTGT chohng ho, dch v ti ho n s, k hiu... Cn c voho n iu chnh, bn bn v bn mua k khai iuchnh doanh s mua, bn, thu u ra, u vo


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. u n s ng on

- C s kinh doanh trc tip bn l hngha, cung ng dch v c gi tr thp dimc quy nh khng phi lp ho n,

nu ngi mua yu cu cung cp ho nth phi lp ho n theo quy nh, trnghp khng lp ho n th phi lp Bngk bn l. Cui ngy c s kinh doanh cnc Bng k bn l lp ho n lm cn

c tnh thu. - C s cho thu ti chnh cho thu ti sn

thuc i tng chu thu GTGT phi lpho n theo quy nh.


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. u n s ng on

C s kinh doanh mua, bn vng, bc, qu nu mua ca cnhn khng kinh doanh, khng c ho n th lp Bng k hngho mua vo.

Ho n, chng t i vi ti sn gp vn, ti sn iu

chuyn c thc hin nh sau: Trng hp c nhn, t chc khng kinh doanh c gp vnbng ti sn vo cng ty trch nhim hu hn, cng ty c phnth chng t i vi ti sn gp vn l bin bn chng nhn gpvn, bin bn giao nhn ti sn. . Trng hp c nhn dng tisn thuc s hu ca mnh, gi tr quyn s dng t thnhlp doanh nghip t nhn, vn phng lut s th khng phi

lm th tc chuyn quyn s hu ti sn, chuyn quyn sdng t cho doanh nghip t nhn . Trng hp c nhn dng ti sn thuc s hu ca mnh, gi

tr quyn s dng t thnh lp doanh nghip t nhn, vnphng lut s th khng phi lm th tc chuyn quyn s huti sn, chuyn quyn s dng t cho doanh nghip t nhn


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. u n s ng on

. Ti sn gp vn vo doanh nghip phi c: bin bngp vn sn xut kinh doanh, hp ng lin doanh, linkt; bin bn nh gi ti sn ca Hi ng giao nhnvn gp ca cc bn gp vn (hoc vn bn nh gi

ca t chc c chc nng nh gi theo quy nh caphp lut), km theo b h s v ngun gc ti sn. Ti sn iu chuyn gia cc n v thnh vin hch

ton ph thuc trong c s kinh doanh; ti sn iuchuyn khi chia, tch, hp nht, sp nhp, chuyn iloi hnh doanh nghip th c s kinh doanh c ti sniu chuyn phi c lnh iu chuyn ti sn, km theob h s ngun gc ti sn v khng phi xut ho n.


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5. Qun l ho n i vi c quan qun l Nh nc v ho n Qun l H Xc minh ha n x l mt ho n... i vi t chc, c nhn s dng ho n + Thc hin bo co s dng ho n hng thng,

chm nht vo ngy 20 ca u thng sau.

+ Bo co thanh, quyt ton s dng ho n hngnm gi c quan thu trc tip qun l trc ngy25 thng 02 nm sau.


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II. X l vi phm v hon 1. Hnh vi vi phm v in ha n 2.Hnh vi vi phm v ng k v pht hnh

ho n 3. Hnh vi vi phm v s dng ho n 4. Hnh vi vi phm v qun l ho n 5. Hnh vi lm mt, cho, bn ho n 6 . Cc bin php khc phc hu qu


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11 hoa-don-chung-tu