Huong dan tao hoa don

Thứ hai, 16 Tháng tám 2010, 08:03 GMT+7

Bo Tai chinh dang xay dung du thao Thong tu huong dan thi hanh mot so dieu cua Nghi dinh 51/2010/ND-CP ve hoa don ban hang hoa, cung ung dich vu. 

Huong dan tao hoa don

Sap toi, viec tu in hay mua hoa don se do DN quyet dinh   Tao hoa don la hoat dong lam ra hoa don de su dung cho muc dich ban hang, dich vu cua to chuc, ca nhan kinh doanh, gom: tu in tu cac may moc, thiet bi tai DN; dat cac DN du dieu kien in hoa don; khoi tao hoa don dien tu theo Luat Giao dich dien tu.

Tao hoa don tu in

Cac DN, don vi su nghiep theo quy dinh sau duoc tu in hoa don ke tu khi co ma so thue:

a) DN duoc thanh lap theo quy dinh cua phap luat trong KCN, KKT, KCX, khu cong nghe cao.

b) Cac don vi su nghiep cong lap co san xuat, kinh doanh theo quy dinh cua phap luat.

c) DN co muc von dieu le theo quy dinh sau:

Phuong an 1: DN co muc von dieu le tu 50 ty dong tro len.

Phuong an 2: DN kinh doanh trong linh vuc thuong mai, dich vu co von dieu le tu 50 (nam muoi) ty dong tro len. DN kinh doanh trong linh vuc nong, lam, thuy san; cong nghiep, xay dung va cac linh vuc khac phai co von dieu le tu 100 (mot tram) ty dong tro len.

Cac DN du dieu kien da phat hanh hoa don tu in trong thoi gian tren muoi hai thang neu chia tach thanh nhung DN co so von dieu le duoi muc quy dinh neu tren van duoc tiep tuc su dung hoa don tu in. Truong hop thoi gian phat hanh hoa don tu in chua den 12 thang thi DN duoc chia tach co so von dieu le dap ung muc quy dinh neu tren moi duoc tao, phat hanh va su dung hoa don tu in.

Tao hoa don dien tu

Hoa don dien tu duoc khoi tao, lap, xu ly tren he thong may tinh cua to chuc, ca nhan kinh doanh da duoc cap ma so thue khi ban hang hoa, dich vu va duoc luu tru tren may tinh cua cac ben theo quy dinh cua phap luat ve giao dich dien tu. Hoa don dien tu duoc su dung theo quy dinh cua phap luat ve giao dich dien tu.

Viec quan ly, su dung hoa don dien tu duoc thuc hien theo huong dan rieng cua Bo Tai chinh.

Chung thuc so thu tu hoa don dien tu cua co quan cung ung dich vu gia tri gia tang ve giao dich dien tu trong linh vuc thue.

To chuc, ca nhan su dung hoa don dien tu phai duoc co quan cung ung dich vu gia tri gia tang ve giao dich dien tu trong linh vuc thue xac nhan viec danh so thu tu cua hoa don dien tu trong phan mem su dung la dung quy dinh, khong the xoa bo, khong the danh trung; hoac duoc co quan cung ung dich vu gia tri gia tang ve giao dich dien tu trong linh vuc thue cung cap so thu tu hoa don sau khi hoa don dien tu duoc ghi day du noi dung.

Tao hoa don dat in

To chuc, ho va ca nhan kinh doanh tu quyet dinh mau hoa don dat in. Truong hop to chuc kinh doanh dat in hoa don cho cac don vi truc thuoc thi ten to chuc kinh doanh phai duoc in san tren goc phia trai cua To hoa don. Cac Cuc Thue dat in hoa don theo mau do Bo Tai chinh ban hanh kem theo thong tu nay. Ten Cuc Thue duoc in san tren goc phia trai cua To hoa don.

Hoa don dat in duoc in theo hop dong giua to chuc, ca nhan kinh doanh hang hoa, dich vu hoac Cuc Thue voi to chuc nhan in hoa don.

Hop dong in hoa don duoc the hien bang van ban theo quy dinh cua Luat Dan su. Truong hop in nhieu loai hoa don khac nhau phai ghi cu the so luong hoa don va so thu tu bat dau, so thu tu ket thuc cua tung loai hoa don, tung ky hieu hoa don rieng, mau hoa don, sau moi lan in hoac ket thuc hop dong in phai thuc hien thanh ly hop dong giua ben dat in va ben nhan in. Nghiem cam dat in hoa don ngoai hop dong da ky ket.

To chuc kinh doanh hang hoa, dich vu, Cuc Thue dat in hoa don va DN, to chuc nhan in hoa don khi in xong phai thuc hien thanh ly hop dong, thanh huy cac ban in, san pham in thua, in hong.

Truong hop DN in tu in hoa don dat in de su dung cho muc dich ban hang hoa, dich vu, phai co quyet dinh in hoa don cua thu truong don vi. Quyet dinh in phai dam bao cac noi dung quy dinh nhu so luong, ky hieu, so thu tu hoa don, dong thoi kem theo mau hoa don.

Duoc biet, du kien thong tu nay se co hieu luc tu 1/1/2011.

 Viet Bao (Theo DDDN)

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