Sử dụng hoá đơn tự in: Lợi ích 6 tháng trong 1

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SU" DUNG HOA DON TU

LOI iCH 6 TRONG 1

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Theo quy dinh cua Ludt Thue gid tri gia tdng, hod don

Id cdn cu de xdc djnh so'thue phdi nop, duoc l<hdu tru

hoqc dupe hodn trd. Do ed vai trd quan trpng nhu vdy

nen qudn ly, su dung hod don Id mpt dp luc ddi vdi ke

todn doanh nghiep, ke ed khi bdn hdng cung nhu khi

mua hdng. ^ LE NGUYEN HOP

Tit nam 2010 trd ve trudc,

eae DN da quen vdi viec

mua hoa dan do Bd Tai

chfnh phat hanh dd phuc vu cho

cac hoat ddng mua ban hang hoa

va cung ung dich vu. Thue hien

tie'n trinh cai each thii tue hanh

chfnh thue, ngay 14/5/2010,

Chfnh phu da ban hanh Nghi dinh

sd 51/2010/ND-CP quy dinh ve

hoa dan ban hang hoa, cung ung

dich vu va ngay 28/9/2010, Bd Tai

chfnh da ban hanh Thdng tu so

153/2010/TT-BTC hudng din

Nghi dinh 51/2010. Theo dd, thay

vi sii dung hoa dan do Bd Tai

chfnh phat hanh, DN ed thd ddng

thdi sir dung ba hinh thiic hoa don

mdi la: hoa don tu in, hoa don dat

in, hoa don dien tir.

Trong 3 hinh thdc nay thi hoa

dan dien tir la loai hinh kha mdi

va khd ap dung d Viet Nam, do

ngudi ban, ngudi mua hang hoa,

dich vu phai dap ling dugc nhiing

dieu kien ve ky thuat khdi tao,

truyen din, nhan va luu tru, phuc

hdi dii lieu. Viec ngudi ban va

ngudi mua phai cd thoa thuan ve

cac dieu kien ky thuat de tao,

nhan hoa dan, hoac thdng qua

mdt td chiic trung gian (To chiie

cung cap giai phap hd trg viec

khdi tao, truyen, nhan, luu trii,

phuc hdi thdng diep dii heu cua

hoa don) la mdt han che rat Idn,

khdng phai DN nao ciing cd the

dap ling. Trong khi dd, theo quy

dinh, ke tir quy n nam 2011, mgi

DN (tru mdt sd DN sieu nhd.

thudc vung kinh te-xa hdi khd

khan cdn dugc mua hoa don do co

quan thue phat hanh) deu phai tu

chu ve hoa don de phuc vu hoat

ddng ciia don vi. Nhu vay la trong

mot khoang thdi gian ngin, hang

tram ngan DN deu dat in hoa don

tai han 250 DN in dii tieu chuan,

ma gan mdt nira sd DN in nay lai

tap trung tai TP Ha Ndi (59) va TP

Hd Chf Mmh (27) nen da tao

thanh nhung dgt iln tie trong in va

giao hoa dan, tham chf cd noi da

tai hien lai canh tugng xep hang,

chen lan de dugc in trudc, giao

hang nhanh.

De'n thdi diem nay, theo thdng

tin tir cac DN in thi, cd DN dang

"ng hoa don" cua hang ngan DN

vi khdng the giao dugc hoa don

trudc ngay 31/3/2011. Nguyen

nhan eua tinh trang lin tic nay

mdt mat la do cac DN da qua

quen vdi su phu thudc vao hoa

dan do nganh thue cung cap, de'n

khi dugc tu chu lai khdng nhanh

chdng nim bit thdng tin de sdm

khdi ddng viec dat in hoa dan.

Mat khac la, do sd lugng cac DN

in qua han ehe (ea biet 4 tinh Bie

Ninh, Lai Chau, Dak Ndng, Hau

Giang hien chua ed DN in), nen

dii cd cac nha in ed tang ca, tang

nang sua't, tuyen them cdng

nhan..., vin khdng dap ung dii

nhu cau thuc te. Mat khac niia la,

ben canh so DN quy md Idn da

diing hoa dan rieng tit lau, cdn

phan Idn eae DN vira va nhd nhu

ciu sit dung hoa don khdng nhieu

Doanh nghiep dang ky in hoa don tai Cong

(khoang dam ba chuc sd hoa don

mdi nam hoac ft hon) nen neu dat

in thi gia thanh hoa don kha cao,

trong khi dd doanh thu lai khdng

nhieu, khie'n cac DN vin cdn do

du vdi bai loan hoa don dat in.

Trong bdi canh khd khan

chdng chat nay thi vi6c sir dung

hoa don tu in ndi len nhu mdt giai

phap hiiu hieu, vita dap ung dugc

nhu cau nhanh, re, tien lgi trong

sir dung cua DN, vita phii hgp vdi

dieu kien co sd vat chit ve tin hgc

cdn nhieu han chd cua cac DN

nhd va vira.

Cai lgi diu tien cua viec sii

dung hoa don tu in la khdng phai

phu thudc vao thdi gian tra hang

ciia CO sd in nhu khi dat in hoa

dan, DN hoan toan chu ddng

trong viec khdi tao hoa don de

giao cho ngudi mua ciing liic vdi

viec bin hang hoa, cung ung dich

vu. Cai lgi thd hai la, chi can tdi

thieu mdt miy tfnh va mdt may in

(in kim hoac in laze) cd ciu hinh

khdng qua thap la da dap ung

dugc vi6c tu in hoa don. Day la

tien ich cao hon hin so vdi sir

dung hoi don dien tir ddi vdi cic

DN nhd va vira d nudc ta hien

nay. Cai lgi thd ba la, sd thir tu

Thue Nha Nuoc • so 12 (322) - K Y 4,3/2011